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2381 Uppsatser om Share capital and minimum capital requirement. - Sida 51 av 159
Socionomprogrammet- en praktik inom forskningsyrket?
Social work has gone from being a primarily philanthropic issue to becoming an academic discipline at university level. To ensure its legitimacy social work must be founded on, and developed through scientific research and documented experience.
The purpose of this essay is to review the various arguments on social work in order to evaluate their impact on education, which in turn affects students. In addition, it will demonstrate how different forms of knowledge are valued depending on the contexts. As a means of reaching this objective, the following questions are addressed: ?What are the requirements and recommendations on how the education of social work should be structured, and why are these requirements and recommendations important??, ?How has the education of social work been influenced by the perception of valuable knowledge?? and ?How does the education of social work affect students??
The collected material consists of various arguments concerning the development of social work and the education of social work's formation.
Finanskrisens påverkan på läkemedelsbranschen : En studie kring finanskrisen och dess påverkan på läkemedelsbranschen.
Syfte: Syftet med den här uppsatsen är att undersöka läkemedelsföretag för att sedan jämföra läkemedelsbranschen med stockholmsbörsen för att se hur läkemedelsbranschen påverkats av finanskrisen på slutet av 2000-talet.Metod: Studien bygger på en hypotesprövning och författarna har valt att använda en deduktiv ansats och en kvantitativ datainsamlingsmetod för att samla in data kring läkemedelsaktier.Teori: Studiens analyser bygger på två teoretiska modeller. Den ena är CAPM (Capital Asset Pricing Model) som är en modell som används för att räkna fram avkastningskravet för aktieägarna. Det andra är ett teorem (Modigliani-Millers) avseende kapitalstruktur och som behandlar marknadsvärdet på ettbolag oberoende av finansieringsform eller distribution av utdelningar.Empiri: Jämförelser mellan Stockholmsbörsens generalindex och de fem största läkemedelsbolagen visar på att läkemedelsbolagen delvis följer börsens utveckling. Men över tid så visar sig läkemedelsaktierna vara stabilare och återhämtar sig snabbare än börsen som helhet.Slutsats: Till en början kan man se att finanskrisen har påverkat hela börsen inklusive läkemedelsbranschen. Dock visar en närmare observation av händelsen att läkemedelsaktierna återhämtar sig betydligt fortare och att de totalt sett inte svänger lika mycket..
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.
Barn gör inte som du säger, de gör som du gör
Sammanfattning och förord Studien fokuserar på lärarstudenters syn på fritidspedagogens roll för fostran av barn på fritidshem. Den franske sociologen Bourdieu och hans tankar om socialisation är studiens huvudsakliga teoretiska perspektiv. Bourdieu talar om fält, kapital, praktiskt sinne och habitus. I min studie jämför jag Bourdiues tankar med några pedagoger såsom Dewey och Säljö vilkas arbete är mer sociokulturell inriktat. För att tydliggöra hur fostran av barn på fritidshem sker har jag intervjuat tio blivande lärarstudenter vilka studerar med inriktning mot fritidshemmets pedagogik.
Påverkar VC-företags ägarnärvaro vid IPOs initial underprissättning och långsiktig avkastning?
Syfte: Att analysera och förklara hur VC-företags ägarnärvaro vid IPOs påverkar initial underprissättning. Att analysera och förklara hur VC-företags ägarnärvaro vid IPOs påverkar långsiktig avkastning. Metod: Vi använder ett kvantitativt metodval för att besvara uppsatsens problemformulering samt syften. Genom detta val har vi möjlighet att analysera den initiala underprissättningen och långsiktiga avkastningen utefter ett antal valda variabler som kan antas ha en påverkan. Slutsatser: Vi har funnit att VC-backade IPOs har en signifikant lägre initial underprissättning än ej VC-backade IPOs.
Guanxi och familjeföretag : En uppsats kring förutsättningar för entreprenörskap i Taiwan
This thesis aims to examine the conditions for entrepreneurship in Taiwan by the occurrence of cultural phenomenon guanxi. Based on the concept of familiness and guanxi, the family is central in this study of family business. Traditional descriptions of the Asian culture claim that guanxi is vital in the business context. Though, recent studies indicate that significance of guanxi seems to be changing. Therefore the purpose of this thesis is to create an understanding of the importance and relevance of guanxi in the context of Taiwanese family business.By travelling to Kaohsiung, Taiwan to interview six managers of Taiwanese family firms this study?s empirical material was gathered for further processing based on a qualitative approach.
Forskningsframställning och forskningsförbindelse i Biblioteksbladet 2001?2011 : En kritisk diskursanalys
In this two years master?s thesis I examine the library?s representation of research and its influence upon the relationship between the library practice and the research practice. I also intend to find out what controls the representation and if it is possible to see changes in the representation over time. My source material has been texts published in the Swedish library journal ? and social domain ? Biblioteksbladet during the last decennium (2001?2011).
Teknisk Aktieanalys : En undersökning av köp- och säljsignaler och börstrendens inverkan
A1210Teknisk aktieanalys används för att från historiska kursdata försöka förutsäga den framtida kursutvecklingen. Uppsatsens syfte är att undersöka börstrendens inverkan av resultaten för två olika tekniska analysmodeller, glidande medelvärde och Relative Strength Index (RSI). Som dataunderlag används 12 aktier från Stockholmsbörsens A-lista för Mest omsatta aktier mellan 1988-03-01 och 2004-03-01.I studien tillämpas blankning för att oberoende av den rådande trenden ha möjlighet att generera överavkastning. Överavkastningen undersöks genom att riskjustera avkastningen med Capital Asset Pricing Model (CAPM). Vidare belastas varje transaktion med en courtageavgift.Det visar sig att endast köpsignalerna är statistiskt signifikanta.
Kommunala avskrivningar
In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.
IAS 40 : A study of the consequences on annual reports due application of IAS40
Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.
Starka varumärken, starka finanser?: En studie av skillnaden i lönsamhet mellan starka och svaga varumärken
It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.
Spännkraft på bandavskrapare : Utredning och konstruktion
This thesis was performed at Vendig AB which is a company that develops and sells products such as belt scrapers for conveyor. The thesis is divided into two parts, one part where it´s investigated which tension force is required to tighten Vendig AB´s scraper Hampus against the belt in a correct way. The second part is called mechanical design and here a new and more compact tension device is developed.Field studies has been conducted at a couple of Vendig AB´s costumers to get a knowledge base about how Vendig AB´s products are used, how they function and the environment they operate in. During one of the field studies the force between the scraper and the belt was measured. The result from the measurements, together with a report from LKAB [1], were evaluated and summarized in a table.
Akademiska utlandsstudier : En fallstudie om motiv till utlandsstudier bland svenska studenter på Södertörns högskola
The purpose of this study is to investigate the primary motivation for studying abroad among students at Södertörn University, and also examine how the time studying abroad will affect the students on a personal level. The essay is based on a qualitative approach of ten interviews with students who have already completed an exchange program. With the help of the theoretical concepts of push and pull factors, motivation categories, human capital and previous research, the results and analysis showed a coherent pattern. It turns out that the majorities of students are primarily motivated by the opportunity to enjoy a nice nature, new environment and get to know new people. The time studying abroad mostly contributed to the student?s personal development and also gave an understanding of other people and different cultures.
Avskaffandet av revisionsplikten : En studie om vilka faktorer som påverkar små aktiebolags val att ha kvar revisionen
Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.
Likvida tillgångars påverkan på lönsamhet och aktievärde : En studie av svenska företag på Nasdaq OMX Nordic Stockholm mellan 2008-2011
Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..