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3910 Uppsatser om Reform of the EU statutory audit market - Sida 16 av 261

Agenda-setting, policyprocess & Kingdon : ? En studie av restaurangmomsen

What attribute affects salience on a political agenda? How come some reforms are implemented while others are not? These are essential and central questions for our society. Our society, our democracy and our everyday life are dependent of these factors; communication is the condition. In the 2011 budget from the Swedish conservative government, the question of lowering the VAT on restaurant- and catering services was the single most debated reform. This was occasioned from 2009 when the European Union allowed, for the first time since Swedish entry in 2005, a lower VAT on restaurant services.

Vinsten av konkurrens - En analys av Stopplagens konsekvenser för konkurrensen på sjukhusmarknaden

Abstract Title: Benefit from Competition ? An analysis of the consequences of Stopplagen for the Swedish health care market Author: Cecilia Halldelius Tutor: Carl Hampus Lyttkens Date: 2005-09-05 Purpose: The purpose of the thesis is to examine how the new legislation for the health care market, primarily the anti-profit-legislation, will affect the competition in the Swedish health care market. Method: The thesis is based on literary studies. By combining theories and empirics regarding the health care market, competition and profit, a deeper understanding of the aspects important for the chosen subject, is created. Combined with official reports and the new legislation, an analysis is formed.

Spelmarknadens utveckling och relation till spelproblemen i Sverige 1999-2009 med fokus på män i åldern 18-24 år

The share of problem gamblers increased for men between 18-24 years old during the period 1999-2009, while the share were steady or decreased for other classes of population. This study examines the relation between this development of problem gambling and the Swedish gambling market. The factors that are studied are the functioning of the market with a focus on the new Internet market for gambling, the games and the underlying risk factors in those, the marketing and other factors outside the gambling market. First a large literature review was made to map the development as detailed as possible. After that a qualitative analysis of the content in television commercials was done to see if they were made for the problem group.

Informationsinnehållet i market-to-book : En studie om hur Signalhypotesen kan förklara företags val mellan utdelning och återköp

Återköp utgör en stigande andel av företags utdelningspolitik. Enligt von Eije och Megginson (2008) är market-to-book ett nyckeltal som influerar utdelningspolitiken. Denna studie undersöker hur market-to-book påverkar valet mellan utdelning och återköp. Signalhypotesen används för att förklara hur market-to-book kan sända signaler om under- eller övervärdering av företag och på så vis förklara detta val. Studiens resultat visar att det inte finns något samband mellan market-to-book och hur företag resonerar kring sin utdelningspolitik.

Strategiskt beslutsfattande : hur svenska lantbrukare agerar för att anpassa sig till sockerreformen

A severe profitability decline in sugar beet production in all of Europe is one of the consequences of the latest reform of the EU sugar regime. In south of Sweden, sugar beets is the crop that has been the most profitable by far for the last decade. The high profitability has contributed to the high rate of increase in the price of land and has restrained the structural change towards a more effective agriculture. Because of the reform, all sugar beet producers are facing diminishing income and must find ways to compensate this. The aim of this master thesis is to study how Swedish farmers adapt to the sugar beet reform. A questionnaire was sent to 354 randomly selected sugar beet producers.

Proppen har gått : En analys av diskursen kring Kultursamverkansmodellen

This essay aims to map the ideas behind the Swedish cultural reform called Kultursamverkansmodellen, and how the ideas are forming a discourse. Furthermore it examines the social praxis on the three levels that constitutes the model. The three levels are the state, the region and culture creators/civil society. This is a qualitative study based on primary and secondary sources collected on the three levels. The theoretical frame of reference is based on institutional theory, on Michel Foucault?s lecture on The Discourse of Language, and on New Public Management.

Establishing in China?s ?good-enough? market - - A benchmarking study on Scandinavian engineering industries? further establishment in China

Title: Establishing in China?s ?good-enough? market - A benchmarking study on Scandinavian engineering industries? further establishment in China. Problem discussion: The Chinese market is gaining importance for Scandinavian engineering industries and is by many considered a crucial market to be successful in. These companies have a tradition of producing premium products for premium customers. However, in China many are currently experiencing the threat from local competitors producing products of somewhat less quality aimed at the vast Chinese middle market - the good-enough market.

"När kommunen ska träda in" : En kvalitativ studie om biståndshandläggares implementering av anhörigstödet i socialpsykiatrin

The purpose of this study is to understand how street-level bureaucrats, working with clients with mental illness, are implementing their statutory obligation of support for family carers who are caring for or supporting relatives with mental illness. The study are based on vignettes and qualitative interviews with social workers in three different municipalities in southern Sweden. The questions of this study are:? How do the social workers communicate their statutory obligation of support to family carers?? How do the social workers distinguish the family carers?? How do the social workers distinguish the family carers who are in need of support? Metod: Vignettes and qualitative interviews has been used as methods to gather empirical data.Theory: Theories of street-level bureaucracy has been used as theory in the analyses of the empirical material.Results: The result of this study concludes that the social workers, in lack of policy introduction, communicate their obligation to support family carers within their discretion. The result shows that the majority of the municipalities do not have formalized support for family carers supporting relatives with mental illness. The study also concludes that the social workers have different understandings of which family carer who is a carer in need of support.

Lyx i lågkonjunktur : Ett marknadsperspektiv i svåra tider

This study will focus on the luxury market and how this market has been affected by the present recession. The economic downturn have had a major impact on today?s business and consumption, practically all industries have been affected. However there exist different opinions about how the luxury market have been influenced, certain experts mean that this segment is recession proof while others believe that this market will experience the worst side-effects. For that reason we find it interesting to analyze the luxury market and develop our own opinion about the impact of the recession.

Den lilla kommunen : En fallstudie av Torsås kommuns arbetsmarknadspolitik

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

Entering a new market ? A model for evaluating a new commercial real estate market

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

Medias bild av incitamentsprogram - har publicerade artiklar en påverkan på aktiemarknaden?

This study examines how the stock prices are affected when articles, which negatively describe the companies? incentive programs, are published. According to the efficient market hypothesis, only new information should have an effect on the stock price. Furthermore, this study aims to examine whether this reaction is dependent of the economic climate. During the period of September 2005 to September 2009, stock price data was collected from the NasdaqOMX stock exchange and 75 articles were gathered from leading Swedish newspapers.

Bakomliggande faktorer till revisorers utfärdande av going-concern varningar : En studie om vad som orsakar going-concern varningar för finansiellt belastade företag

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Konstsamlares agerande

Until recently, the art market has expanded for several consecutive years. The primary art market is characterized by an unclear pricing mechanism and an infinite as well as limited supply. Previous business studies have so far primarily focused either on art as an investment or on the gallery?s activities. This thesis takes an explorative approach and aims to shed a light on the art collector?s behavior on the Swedish market for contemporary art.

Föreligger det en bostadsbubbla i Stockholms Län?

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

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