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632 Uppsatser om Securities Exchange Act - Sida 17 av 43

Avblås för torkning av kabel

This report is written on the assignment by Nexans IKO Sweden AB in Grimsås which is a cable manufacturing company. Nexans IKO Sweden AB was in need of help to examine possibilities for saving energy by saving compressed air, in first place by using the compressed air more efficient. The task was to determine the present situation, making the airwipe stations more efficient by reducing the consumption of the compressed air and in turn save money. Even the aspects of the working environment were discussed as the noise levels from the pneumatic systems and engines are usually high. A schedule over the airflow in the factory and the inventory over current airwipessituation was made.

Passivhus vid polcirkeln : Fungerar det?

This report is the product of the course AF101X, a bachelors degree in Samhällsbyggnad atKTH. The task of the course is to design a small house at a given location and also implement adeepening study. The house in this report is located in Kiruna in the north of Sweden, where theclimate is much colder than in the rest of the country.The deepening study of this report is to evaluates how realistic passive housing north of thePolar Circle is based on those facts. The house will to some extent be designed to fit the passivehousing standard.

Företagens aktuariella antaganden - vilka faktorer påverkar dem?

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Avskiljning av uran från dricksvatten med reaktiva filter :

Water is our most important provision and its quality is above all dependent on the geological conditions in the area from where it is extracted. Due to geological properties there are certain areas with an elevated risk of high uranium levels in the ground water, which in turn constitutes a risk for human health. Consumption of water that contains a high concentration of uranium implies a health risk due to the chemical characteristics of uranium. Livsmedelsverket (The National Food Administration) and Socialstyrelsen (The National Board of Health and Welfare) therefore recommend that precautionary measures should be taken when the uranium concentration in ground water exceeds 15 micrograms per litre. In particular, drinking water collected from wells in areas with uranium-rich bedrock may have a harmfully high level of uranium. One of the wells of the Ärla water purification plant, located near Eskilstuna, Sweden, contains water that exceeds the guideline of 15 micrograms per litre. One interesting technique for removing uranium from drinking water is adsorption to reactive filter materials.

Upplysningar om socialt ansvar - Vad påverkar vilka upplysningar som lämnas och hur dessa kommuniceras?

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

Redovisning till verkligt värde: Tillämpningen av IAS 40 i svenska fastighetsbolag

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Mystiken kring styrelsearbete - skillnader i styrelsearbetet i ett litet börsnoterat bolag och ett litet onoterat bolag

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Unik, symbolisk eller felplacerad? : En studie om synen på fem besöksattraktioner i Stockholm

Studiens syfte är att studera utbytesstudenters rumsliga relation till fem utvalda besöksattraktioner med tyngdvikt på vad för sorts tankar, känslor, värderingar och mening som dessa genererar. Vi har genomfört sex stycken kvalitativa enskilda intervjuer samt en fokusgruppintervju med utbytesstudenter, där fotografier på fem uppvisade besöksattraktioner i Stockholm har presenteras. Dessa besöksattraktioner var Stadshuset, Ericsson Globe/Skyview, Kungliga Slottet, Vasamuseet samt Gröna Lund. Våra underliggande frågeställningar har behandlat besöksattraktionernas fysiska utformning, vad dessa representerar samt vad utbytesstudenterna finner om dess geografiska placering i förhållande till hur staden är utformad. Den teoretiska genomgången behandlar platsens och rummets dimensioner samt semiotik.

DCF-modellering vid multipelvärdering: En empirisk studie av hybrida värderingsmodellers prediktionsförmåga

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

?Jag är hemlös, inte lealös?: En undersökning om hemlösas informationsbehov

The aim of this Master?s thesis is to study the information needs of the homeless. The main focus is to investigate what kind of information needs that are to be found among the homeless and also how information is exchanged and shared by the group. Another aspect of our study includes the sources that are used to fulfil these information needs. The homeless use of the library, as one of these sources, is also examined.

Pass ? Througheffekten i svenska importpriser : en empirisk studie

I den här uppsatsen har jag undersökt hur pass-through effekten har förändrats i svenska importpriser på aggregerad nivå och i sju olika industrier. Pass-through effekten definieras som den procentuella förändringen i ett pris som kan härledas till en enprocentig växelkursförändring. Jag har använt rullande regressioner på två olika modeller för att estimera förändringar över tidsperioden 1980 ? 2003. Resultaten visar en nedgång i pass-through effekten i flertalet industrier både på kort och lång sikt.

Anhörigvårdare - kommunens stöd till anhörigvårdare och deras behov av stöd och hjälpFamily caregivers - the municipality's support to family caregivers and their needs of help and support

The family and relatives caring for older people in Sweden lies on an old tradition. The responsibility to care for older family members has gone from family to the society. The aim of this study was to examine the needs of family caregivers and their experience of municipality support. This study includes only the family caregivers who have the main responsibility for the care of relatives and have support from the municipality. The caregivers were not allowed to work more than 50 percent in another job.

Biomassa fo?r rening av metallkontaminerat grundvatten : En underso?kning av biomassamaterial i Uganda

Va?rlden sta?r info?r ett stort vattenfo?rso?rjningsproblem som ma?ste lo?sas ? sa? ma?nga som 884 miljoner ma?nniskor anva?nder idag potentiellt fo?rorenade vattenka?llor till sitt dricksvatten. Denna rapport fokuserar pa? ett av de drabbade la?nderna som a?r Uganda. Syftet med projektet a?r att underso?ka vilket/vilka av de fem olika ugandiska va?xterna; Erythrina abyssinica, Musa spp, Cyperus papyrus, Imperata cylindrica och Coffea canephora som a?r mest la?mplig fo?r rening av kadmium- och blykontaminerat grundvatten.

Reporäntan och Sveriges banker : En eventstudie om reporäntan och dess förändringars påverkan på svenska bankers aktiekurser

Syfte: Uppsatsen syfte är att klargöra och analysera reporäntans ränteförändringars påverkan på aktiekurserna för samtliga svenska banker i large cap på Stockholmsbörsen.Metod: Kvantitativa händelsestudier har gjorts med deduktiv forskningsansats på fyra företag, samtliga noterade på Stockholmsbörsen. Den onormala avkastningen för de undersökta aktiekurserna har beräknats en dag före till en dag efter samtliga realiseringar av reporänteförändringar som skett mellan åren 2004 till 2015. Teori: Den teoretiska referensramen för studien består av den effektiva marknadshypotesen och överreaktionshypotesen.Slutsatser: Studien har påvisat att det råder signifikant samband mellan ränteförändringar och de studerade aktiernas avkastning vid realisering av ränteförändringarna..

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