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3910 Uppsatser om Reform of the EU statutory audit market - Sida 49 av 261

Lantbrukarens inställning och medvetenhet kring prissäkring

Among farmers in Sweden hedging of product prices is a relatively new way of thinking. A deregulated market and a more volatile price picture are consequences of the free market and the movements towards globalization. The effects of globalization are largely a demand- and supply driven market. These factors give the farmers incentives to stay informed and to act on their own in order to manage their price risk exposure.The overall purpose with this study is to analyze the farmers? attitudes and awareness of price hedging and to examine what type of decision processes that characterize hedging decisions.The study covers the period 2006 until 2008 and the crops oil seeds, barley (malt), milling wheat, feed wheat, oats and feed oats.

Data inom den sociala spelmarknaden

The phenomenon of social gaming is essentially an IT-service that people worldwideuses on a daily basis. This particular market is also young and generates tremendousamounts of data, which, from a data managing perspective, makes it naturallyinteresting. Throughout this thesis the social gaming market is described from the datamanaging and different actors perspectives. This is done by using literature reviewing,interviews with companies and analysis based on that information. The thesis initiallypresents important and central terms as well as different techniques.

Medborgardialog i ortsanalys : ett arbete om värdet av kommunikation tidigt i planeringsskedet

Citizen participation is fundamental in place analysis, where the aim is to define the sites specific character and identity. The local citizens know the village better than anyone else since they lead their daily life in the environment. I have in cooperation with Sala municipality suggested guidelines on how to involve the local people in dialogue during place analysis. The target was to involve and enthuse as many people as possible with relatively small resources in time and money. The suggested methodology was tried out in a place analysis of Västerfärnebo, a community with about 3 000 inhabitants of which 500 live in the main village.

Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Den svenska CleanTech-marknaden : aktörer och finansiering

This thesis describes and examines a new line of business, CleanTech. CleanTech comprises a wide range of different types of companies and is not yet well defined. In this thesis only the Swedish market is considered, and a variety of players on the market are included to give the most extensive picture of the current situation. Recent research shows that a gap has arisen between governmental financing and private equity-investments in CleanTech-companies. This gap occurs mainly in companies in expansive phases and causes problems both for the companies and for the line of business as a whole. To investigate this gap the Swedish CleanTech-business is described in terms of earlier and existing financing, age and size of the companies and their turnover and profit.

Insatser för arbetslösa ungdomar i Glasgow och Malmö : ur ett socialpolitiskt perspektiv

The purpose of this study was to compare Glasgow/ Scotland and Malmö/ Sweden concerning their efforts towards youth unemployment, in sense of the social policy related to the organization. We have particularly concentrated on; the direct and indirect political strategies for young unemployed; what specific efforts that are provided on a local level; finding explanations to the design of these efforts and describing the development of youth unemployment and labour market- policies in each country. We have based our study on literature studies and six qualitative interviews conducted with representatives from different organizations and the municipality in Glasgow and Malmö. The outcome of our essay showed some differences in the political strategies. Scotland work closer to the employers and labour market compared to Sweden whose policy more promotes education.

Pantsättning och överlåtelse av bostadsrätt : En utredning kring brister, problem och lösningar

One fundamental principle in Swedish contract law is that passive acceptance does not constitute a binding acceptance of an offer. Still, business owners use the consumers unknowing of this, and form offers saying passivity will lead to a binding agreement. Business owners are thus trying to ?negatively bind? the consumer to agreements. There are rules prohibiting this kind of actions in the Swedish marketing law (MFL).In order to find out what constitutes this forbidden kind of agreement-entering according to the Swedish Market Court, an analysis of seven cases settled between 2002-2009 and concerning consumers in these situations, is made.

Design av förarhytt till skördare

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

Fånga deras hjärtan : En studie om hur företag på ett effektivt sätt skapar långvariga kundrelationer i modebranschen

Media society is under a constant development and in line with this change, firms must adapt to the market. We have investigated what fashion companies in fact are doing to communicate in the dynamic market. We wanted to find out how to communicate and how they can market themselves in a new and innovative way to create long-term customer relationships. We have used a theoretical frame of reference based on marketing communication, fashion marketing, branding and relationship marketing theories. We have assumed four themes throughout the survey which are: customer contact and relationships, emotion in communication, branding and relational communication.

I en värld av uppköp och fusioner : En studie av personalens upplevelser av integrationsprocessen vid ett företagsuppköp

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Indexeffekten : En studie gjord på Nasdaq OMXS30 och OMXH25

AbstractMaster thesis in Business Administration, School of Business and Economics at Linneaus UniversityAuthors: Patrik Larsson and Pontus GislénSupervisor: Håkan LockingExaminer: Sven-Olof CollinTitle: The index effect- a study on Nasdaq OMXS30 and OMXH25Introduction: A significant part of the financial literature is based on the Efficient Market Hypothesis which assumes that prices in the market reflects all available information. Anomalies, such as the index effect, indicate weaknesses in this theory as it has been proved that it is possible to outperform the market using public information. Hence, the index effect can be linked to market efficiency which makes it interesting to study from a theoretical perspective. The mapping of the index effect is also interesting from a practical perspective, as it leads to a better understanding of whether investors and firms should take this anomaly into account.Problem: Is there an index effect, how does it behave and what can explain this effect?Purpose: The aim of this study is to investigate the index effect.

Företagsförvärv: En studie av redovisningsdatas inverkan på förvärvspremien

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

Allmännyttans beslutsunderlag : - En studie om allmännyttiga bostadsaktiebolags beslutsunderlag vid nyinvesteringar av fastigheter

Uppsatsen behandlar det förstärkta laglottsskyddet i 7:4 ÄB som är en viktig del av den svenska successionsrätten samtidigt som den är svår att tillämpa i praktiken. Det är därför av vikt att bringa klarhet i detta komplexa rättsområde. Syftet med uppsatsen är därav att utreda gällande rätt kring denna rättsregel och påvisa samt analysera de praktiska tillämpningssvårigheter rättsregeln ger upphov till för domstolen med avsikt att undersöka om den är i behov av en reform av något slag. För att uppnå detta syfte används en rättsdogmatisk metod, där rättspraxis har en framträdande betydelse i uppsatsen.När någon avlider ska dennes kvarlåtenskap fördelas genom den legala arvsordningen om inget testamente har upprättats. En arvlåtare kan fritt testamentera bort den ena halvan av arvslotten medan den andra halvan utgörs av bröstarvingarnas laglott.

Kan företag genom sin redovisningsinformation påverka volatiliteten i aktiekursen?: en studie av sambandet mellan informationskvalitet och risk

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.

Det individuella samlandet : från längtan till begär

This essay deals with the individual collecting of four individuals with different backgrounds and lives. The essay investigates what, how and why people collect. It provides a stepping-stone in moving closer to understanding one, in human nature, deeply rooted phenomenon - collecting.The essay is based on a list of questions made by the Nordic Museum in Stockholm. It also includes in-depth examinations of four person?s passion of collecting, in which four individuals were interviewed: a pig collector, a collector of Mickey Mouse items, a multi-collector of objects from other cultures and one collector of items related to the artist Madonna.

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