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3463 Uppsatser om Real activities manipulation - Sida 23 av 231

Centrala logistiska faktorer i en förädlingskedja för massproduktion av träpellets : Fallstudie på Kopparfors Pelletsfabrik

This examination work aims to describe how a supply chain around the biggest pellets factory in Sweden will be configured in a logistic perspective. The plant and associated infrastructure are in the building phase and will have production start on the 2 November 2009. The key question that is set in this examination work is to recognize the logistic processes which are essential for an effective flow of materials and information that link the source of supply with the ultimate customer. In order to get the answer, a flowcharting of these supply chain processes is required for understanding the pipeline activities such as input and storage of raw material, the production system and the output of pellets to the customers. The basis for this supply chain map is a model-based representation of these logistic processes and activities that are involved around the pellets factory.

Har marknadsvärdering enligt IFRS ökat fastighetsbolagens finansiella risk?

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Berättelser från Fountain House : En narrativ studie

The aim of this undergraduate thesis was to study what the participation in the activities of the Fontain House in Stockholm means to its members. The research questions dealt with how the members describe their participation in the activities, whether they say that it has helped them, and, in that case, in which way. Furthermore, they dealt with how the members argue about their experiences of mental illness and of social help. The study was carried out within the framework of the narrative method. As tools for analyzing the narratives, parts of An-tonovsky?s theories as well as the theoretical concepts of inclusion and exclusion as described by Madsen, were used.

Är direktägda bostadsfastigheter en bättre investering än aktier? : En studie över riskjusterad avkastning

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

Vad är elevinflytande? : En kvalitativ studie på två skolor med fyra lärare, en utvecklingsledare och en rektor om deras syn på elevinflytande

Today, student influence is an important part of the school?s activities and is anchored both in Lgr 11 and the school law. Student influence has gained a larger and more important role thru out the years. Previous research points out that teachers and management at school?s have had difficulties with interpretation and understanding the education plan (curriculum) and to know in which way and how much influence the student should have.

Ett kommentarsfält blir till : När sociala föreställningar sammanflätas med digitala material

Many people perceive a division between an online world and the ?real? world outside of the World Wide Web. However, this view often leads to a reduced sense of importance ascribed to what takes place online, even though it affects life in very real ways. In our study we aim to explain the importance of how meaning is built in to sociomaterial compositions. By analyzing comment fields hosted by a Swedish IT-journal we illustrate how what is being said interplays with the technological platform in various ways.

De svenska fastighetsbolagens redovisningsval för förvaltningsfastigheter och dess effekter på redovisningens kvalitativa egenskaper : En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Kommunala fastighetsbolags investeringar i CSR

Abstract Title: Municipal property companies CSR investments Seminar date: 2015-05-28 State university: Halmstad University Institution: School of Economics, Technology and Sience (ETS) Level: Bachelor Thesis in Economics, 15 hp Authors: Carl Berg von Linde and Martin Samuelsson Examinor: Jan-Olof Müller Supervisor: Eva Berggren Number of pages: 39 Attachments: 3 Keywords: CSR, Municipal-owned housing, Social- and environmental responsibility, Strategic CSR, Legitimacy, Levers Research question: · How do municipal Swedish real estate companies invest in CSR and why? Purpose: The aim of this study is to understand how three municipal property reasons around investment in CSR and to identify different factors why investing in CSR differs between municipal property companies. Methodology: A qualitative study with abductive conducted semi-structured interviews of three municipally owned housing companies. Conclution: The municipal real estate industry uses CSR as a strategy to gain different benefits such as brand recognition. By acting responsibly, companies will strengthen their legitimacy and create long-term economic gain.

Processbeskrivning av Rundvirkestransport : En Fallstudie hos Tra?frakt Go?taland AB

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Vasakronan: Det bästa av två världar

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

Ett hindutempels verksamhet och funktion i diaspora : En etnografisk studie om ett swaminaryantempel i Mellansverige

 This essay has been investigate a Hindu swaminarayantempel in central Sweden, its activities and function from a diaspora perspective. Also to investigate the relationship between Hindu diaspora groups and in relation to South Asia. An ethnographic method was used.The result of this study shows that the key activities temple provides the puja. Pujan is the most frequent activity in the investigated Temple. The temple also provides other activities that often are linked to anniversaries and celebrations of festive calendar, such as Diwali or gods' birthdays.The investigated temple has a similar function as other diaspora groups.

Hållbarhetsredovisning : En undersökning av Axfood, ICA och Företag X

Title: "The proper real estate agent"- a paper on expectations for new real estate agent's first impression. Level: Bachelor of Science in Business Administration Author: Jennifer Alm Supervisor: Jonas Kågström Date: 2011? June Aim: The purpose of this paper is to analyze how hiring managers in the real estate broker understand the jobseeker during interviews. This analysis is based on the recruiters description of the first impression and the non-verbal communication in comparison with relevant theory. Method: I began my research by studying scientific articles to obtain great knowledge of the subject and write my theory chapter.

Användarupplevelse av ett komplext infotainmentsystem i en bil. En verklighetsbaserad studie av gränssnittet mellan människa och fordon

In recent decades here has been a huge development in information technology (IT), where we humans are increasingly using IT in our daily lives, ranging from social media to music streaming services; this has also been a reflection of the technologies developed to our cars. Infotainment systems have become an increasingly regular feature in modern cars where the high degree of integration such as navigation, mobile and Internet has become more common and more sought after. Despite this, relatively little research problemized User Experience of a complex infotainment system in a car. This study thus has the intention to consider the relevance of reality based tests by examining how the user experiences a complex infotainment system in a car. We asked ourselves; How do the user experience a complex infotainment system in a car? We conducted our qualitative study, an interview with researchers in the field of vehicle and road safety and designed a number of system-related activities in a test session where we observed three users.

Ur chefens synvinkel : - om ett jämställdhetsprojekt i Kalmar kommun

Kalmar Municipality has in 2008-2010 made an effort to educate managers on gender, with the goal of mainstreaming gender into public activities so that all citizens should feel safe in that treatment and services are designed and resources are distributed equally to both sexes living conditions and needs. The overall aim of this study was to examine whether the training effort has paid off, and how gender mainstreaming has been implemented in the different activities. We have used a qualitative approach, which we examined through interviews managers' approach to gender equality.Gender was generally described as an important issue of all respondents, and all were working to mainstream gender into their activities and workplaces. The results show that the operational and management needed clearer directives and strategies in their efforts to promote gender equality. Education was necessary because personal definition of gender may differ from the control contents of the documents.

Naturupplevelse och psykisk hälsa : Hur påverkar naturupplevelser människor med stress- och utmattningssymtom

Stress-related diseases in Sweden have doubled since 1997. Even longterm sickness related tostress has increased over the last decade. In future there is a need of alternative methods todecrease the amount of people being affected to gain a better population health. Natureassisted therapy (NAT) was shown to be a successful method as part of the therapy of stressand burnout likewise was nature an important factor to prevent people from mentaldisorders. The aim of this study was to analyse the latest research concearning nature and itshealth effects with focus on stress and burnout patients in order to plan health promotingactivities outdoors for these patients.

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