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1933 Uppsatser om Simplified annual financial statement - Sida 59 av 129
Vilka faktorer påverkar företags kassahållning?: En studie av svenska börsbolag 1999 - 2009
This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.
Sitkagranens potentiella merproduktion jämfört med vanlig gran i Hallands län
Sitka spruce (Picea sitchensis) is not considered to be a native species to Swedish forests. It´s origin is the pacific coast of Northern America, an area that is dominated by a coastal climate which makes it likely to believe that it would be well suited for growing in the south-west of Sweden.
This study aims to investigate the gain in production that can be reached by growing sitka spruce instead of Norway spruce (Picea abies) in the county of Halland. A regression model based on data from forest experiments was produced to explain the gain in production. This model was based on elevation and annual precipitation.
The model was then used to create a map layer in arcGIS that shows the gain of volume in comparison to Norway spruce in percent. An analysis was carried out to find what share of the forestland in Halland county that fell into four different classes of production gain.
Det antropocentriskt styrda Sverige : En undersökning om riksdagspartiernas miljöideologiska närings-, miljö- och jordbrukspolitik under mandatperioden 2002-2006
This essay examines the environmental ideological direction of the Swedish parliamentary parties through the private members motions directed to the committee of industry and trade and the committee of environment and agriculture during the governmental time from 2002 to 2006.The environmental ideologies explained is anthropocentrism, ecocentrism and biocentrism. Based on the ideas of these three ideologies main points the private members motions directed to the committee of industry and trade and the committee of environment and agriculture, also matching the search words environment and energy, was compared and analysed.What has emerged is that all parliamentary parties express a desire to create an energy production and producing guide lines which are stringent environmentally and matches the safety requirements. Although the approach to environmental and safety standards differ significantly between them. Basically all Swedish parliamentary parties are more or less anthropocentric in its arguments, which in short terms means that they estimate natures and animals value through their usability for humans or based on their contribution to human feelings of wellbeing.The Centre Party and the Green Party shows hints of weak ecocentrism because in many cases they put animal intrinsic value high, but the human value higher. Moderates are predominantly anthropocentric but they also express some hint of biocentrism in one statement concerning research in order to reduce and rebuild environmentally destroyed areas.
Solceller ? Solen är ju gratis! : En undersökning av huruvida solceller är ett fördelaktigt energisystem med avseende på tekniska och ekonomiska aspekter
This report is a result of a bachelor thesis at the school of Architecture and the Built environment (corresponding to 15 HP) and is written during spring 2012 at the Royal Institute of Technology (KTH) in Stockholm. The Bachelor's essay is based on the design and dimensioning of a house which is located at a predetermined site in Malmo, Sweden.The idea is to construct a house that is appropriate to use for an average Swedish family of four family members. The house is designed in a modern way with respect to ease of access and disabled facilities. The installation that have been considered are heating, ventilation, sanitation and electricity. Construction calculations and material selection are also discussed.Furthermore, a study about photovoltaic cells has been done.
Medarbetarskap ? en studie av medarbetarskap i en arkitektbyrå
Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.
Tillförlitlighet i Stockholms elnät : En analys med hjälp av Tekla NIS
Outages in the electric grid can be costly for society. Because of this, reliability is one of the parameters used to regulate network companies. Reliability in electrical grids can be measured with SAIDI, system average interruption duration index, which for Fortum Distribution has increased in Stockholm?s distribution network (11 kV) in the early 2000?s.By using outage data for Stockholm from 2011-2013, sets of parameters to be used for reliability calculations in the network information program Tekla NIS were derived. Two different options for investment were then analysed: changing old cables with high fault frequencies, and installing automatic switching in distribution substations.
Flexicurity - En komparativ studie av de danska och svenska systemen
Flexicurity is a union of the English words flexibility and security. The union of the two words to one common term, hints that flexibility and security does not have to be each others counterparts in order to achieve good economical development and employment. Flexicurity, as it is found in Denmark, is described as a three part model composed of active labour market politics, generous financial compensation in the case of unemployment and flexible labour law. The existence of strong collective agreements and three part cooperation is of great importance for the good flow of the Danish model. The same goes for education of different kinds.
Tillväxt med Corporate Social Responsibility : En studie om huruvida CSR påverkar Volkswagen Groups strategi till att bli den största bilförsäljarkoncernen.
The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.
Driver hushållens skulder konsumtionen? : En jämförande studie av Sverige, Norge, Danmark och Finland
The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.
Value creation- How can companies optimize the human capital
The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.
Efter bankkrisen: Vad är notan för skattebetalarna nu?: En uppföljning av Peter Jennergren och Bertil Näslunds studie från 1998
During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.
Fristående skolor - ett socialdemokratiskt dilemma : En undersökning av Socialdemokraternas politik i frågan om fristående skolor
During the 90?s, several reforms took place in order to change the educational system. The reforms intended to increase the freedom of choice and to facilitate the start-up process for driving independent schools. A broad alliance of political parties from left to right supported these reforms. Twenty years later, the independent schools constitute a substantial part of schools in Sweden.
Postmodernismens sublima objekt : En fallstudie om postmodernistisk teori i svensk historiografi
The main aim of the thesis is, first, to present a theoretical and methodological perspective for the study of postmodern theory in historiography; second, to discuss and evaluate earlier research on the subject; and third, to show that historians must be more self-reflexive about their explicit as well as implicit theoretical and philosphical premises. My theoretical and methodological inspiration comes mainly from three directions: first, the discourse analytic theory propagated by the political theorists Ernesto Laclau and Chantal Mouffe; second, concepts from Lacanian psychoanalysis as propagated by the Slovenian philosopher Slavoj Zizek; and, finally, the later Ludwig Wittgensteins theory of language.Using this perspective a minor case study is made based on five dissertations in history at Lund University from 1999 to 2006 as source material. This in order to indicate a strong influence of postmodern theory in Swedish historiography. It is further argued that it is legitimate to speak of one postmodernism, not in spite, but because of the fact that postmodernism is a semantically highly paradoxical, contradictory and unstable phenomenon. The main results of the analysis can be summarized as follows: (i) earlier research on the subject is simplified and unreflected and must be abandoned, because (ii) postmodernism seen as a discursive whole, i.e.
Att fånga en föränderlig värld : En utredning av omvärldsanalysens nuläge och utvecklingspotential inom Regionförbundet Örebro
The first aim of this thesis is to descriptively identify and chart the activities of the strategic intelligence and environmental scanning that take place at the regional collaboration network Regionförbundet Örebro. This identification is essential in reaching the comprehensive and primary aim of the thesis: to discuss, through normative discourse, what the options of improvement are and in which ways systematic operations can be integrating parts in the organization. In order to offer guidance of development from the perspectives of environmental scanning, the question at issue has emanated from activities concerning the present methods of working at Regionförbundet Örebro.During the creation of this thesis, several interviews have been made with people who are regarded to be key roles within the regional collaboration network. An analysis has been made, based on governing documents and answers from the interviews, where possible improvements of the business have been identified. The inferences become parts of a greater potential of amelioration since they are presented as active solutions and proposals that can be directly adaptable to the organization.Our proposals of improvements/ameliorations are constituted by a number of concrete/explicit points such as: a wider public information supply and an introduction of several annual routines and methods..
Investeringsprocessen och beslutsfaktorer : - En fallstudie om tre tillverkningsföretag
Bakgrund: Investeringsplanering utgör en stor del av företagets totala planing. Behovet attinvestera har under senare år tilltagit. Anledningar till detta är bland annat;strukturomvandling, ökad priskonkurrens, optimism samt ökad ekonomisk aktivitet. Specifiktför tillverkningsindustrin är ökade kapacitetsbehov och nya produktionskrav.Tillverkningsindustrin är vidare investeringsintensiv och har under senare tid upplevt ett ökatinvesteringbehov.Problemdiskussion: Investeringar är ett ämne där ett brett utbud av tidigare forskningföreligger. Dock är processen ett relativt outforskat område.