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1500 Uppsatser om Return on invested capital - Sida 38 av 100

Döden i grytan : Östskånsk företagshistoria under 1900-talet i konserveringsbranschen.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Tjänstekvalitet för pensionssparande : En studie om vilka faktorer som påverkar den upplevda tjänstekvaliteten för pensionssparande

Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

Institutionella investerare - aktiva ägare eller passiva förvaltare? : En studie av hur institutionellt ägande påverkar ersättningar till ledande befattningshavare i Sverige

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Helvetesaffären - ett examensarbete om makt, pengar och mögliga hus

För tolv år sedan sålde Göteborgs kommun 3806 allmännyttiga lägenheter till storföretaget GE Capital. Då utlovades långsiktighet och socialt ansvarstagande. Fem år senare hade i stort sett hela beståndet sålts vidare. I Bergsjön syntes inte ett spår av ansvarstagande, men väl av fastigheter i behov av upprustning. Idag tvingas människor i ett av världens rikaste länder leva med fukt och mögel i sina hem, medan de som borde ta ansvar skyller på varandra..

Döden i grytan. Östskånsk företagshistoria under 1900-talet i konserveringsbranschen.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

Vägen till framgång ? utifrån företagsledarnas perspektiv: en statistisk analys av Framförföretagen i Gästrikland

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

Varför ska vi gå till skolan? : En kvalitativ studie om skolk på gymnasiet utifrån ett sociologiskt perspektiv

The aim of this paper is exploring questions regarding the problem of absenteeism among high-school students in Sweden. Fifteen students attending an urban high-school have been interviewed about their views and experiences of absenteeism. The author analyzes the students? answers by taking into account two different sociological approaches which give two different explanations about the way young people experience and estimate education. The French sociologist Bourdieu theorized that differences in cultural capital influence the permanent internalization of patterns of thought and behavior.

Värderelevansen av Bokföringsdata - samband mellan immateriella tillgångar och marknadsvärde

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Överavkastande Aktierekommendationer : En utopi eller en hållbar investeringsstrategi?

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

Lagerstyrning vid Frigoscandia Freezer AB

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

Venture Capital-En studie av tillvägagångssättet vid utvärderingen av investeringskriteriet

Problemdiskussion: Att vencap bolag använder sig av kriterier vid investeringar är välkänt, men hur går man tillväga för att utvärdera dessa kriterier? Vilka metoder använder man? Detta är vad vi kommer att studera i följande uppsats. Syfte: Det finns idag en del undersökningar som har tittat på vilka kriterier vencap bolagen använder sig av vid investeringar. Däremot inte så mycket om hur man går tillväga vid utvärderingen av dessa kriterier. I följande uppsats kommer vi att undersöka hur man gör och om det finns något mönster i våra fallföretags metoder.

Kan fotboll r?dda unga personer fr?n kriminella g?ng? En kvalitativ studie g?llande fotbollstr?nares upplevelser av att anv?nda fotboll som brottspreventiv ?tg?rd i utsatta omr?den.

This paper aims to increase the knowledge about the relationship between football and social sustainability by investigating football as means of crime prevention. In recent times, Sweden has faced a situation where there is an increased level of young people involved in criminal activity. The government has formulated various strategies to deal with the situation and a specific part of civil society that has been given a prominent role within the crime prevention strategy are football associations in socio-economically vulnerable areas. This study therefore examines football coaches' experiences of using football as a crime prevention measure in socioeconomic vulnerable areas. The data has been collected by qualitative interviews with three football coaches.

Talet om informationskompetens: Implikationer för relationen mellan bibliotekarier och användare

The purpose of this Master thesis is to investigate how the relation between users and librarians is affected by higher education librarians? talk about information literacy. The thesis uses Norman Fairclough?s critical discourse analysis in analysing four articles written by Swedish higher education librarians and in answering how information literacy, users and librarians are constituted. The analysis indicate that the questions have no distinct answers, there are discrepancies between, as well as within the texts.

Religionen i klass(!)rummet : En studie om betydelsen av klass i elevers tal om religion och religionsundervisningen pa? gymnasiet.

Sweden  has  been  characterized  as  one  of  the world?s most  secular  countries, even though  it is  becoming  increasingly more multicultural.  This,  combined  with  the fact that pupils do  not  feel  they  have  enough  time  in  school  for  Religious  Education and that the requirements are increasing made me interested in how they talk about religion in upper secondary school. The aim of this study is to see if there are any differences between how pupils in vocational programs and academic programs are talking about religion and Religious Education. The main questions that were raised revolved around 1)  how  pupils  talk  about  what  religion  is,  2)  how  they  talk  about  religion  in  the Swedish  society  and  3) how  they  talk  about  Religious  Education  in  upper  secondary school. The questions were also about what similarities and differences I could find in the way they talked about these subjects.

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