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1768 Uppsatser om The Financial Instability Hypothesis - Sida 12 av 118

Planeringens sociala effekter : En studie av hur den fysiska miljön återspeglar de politiska visionerna i stadsplaneringen

This essay examines a presupposed correlation between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context. The more specific purpose is to test the following hypothesis: There is a reversed connection between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context, that is; a strong claim of values give reason to a limited conception of the will of the people and a weak claim of values gives reason for a more unlimited conception of the will of the people.In order to test the hypothesis I examine three different conceptions of democracy, these are: pluralist democracy, deliberative democracy and constitutional democracy. I analyze the way they look upon values, there view of the will of the people and finally if there is a connection between the way they look upon values and the will of the people. Values should be understood in a metaethical context. In other words it is not values in the ?common? meaning, instead its how val-ues in them selves should be understood, and even more relevant, what we mean when we ex-press values.My conclusions are, first and foremost, that there is a correlation between the will of the people and values, according to the formulation of the hypothesis.

Medling vid konsumenttvister : ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Uppföljning av krediter : förutsägelse av finansiell kris

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Sverigedemokraternas kriminalpolitik - På stämplingsteoretisk grund

The purpose of this study is to analyze what criminological theory explanations the Sweden Democrats use in their criminal politics. The three main questions from which we assume are: How do the Sweden Democrats approach crime? On which criminological theory is the Sweden Democrat?s policy of crime based upon? And which measures and preventive methods do the Sweden Democrats find appropriate to fight criminality? Our hypothesis is that the Sweden Democrat?s reuse/reproduce the Labeling Theory and that the party with its standpoints in this area and the rhetoric used, create a risk for individuals and/or groups of people to be labeled. The labeling can then contribute to increasing crime, in the form of the self-fulfilling prophecy. Our study is a qualitative study, based on literature studies.

Ekonomiskt bist?nd och brottslighet i Sverige

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

Aktiv marknad: Nivåer av verklighet: - En fallstudie på svensk storbanks tillämpning av IFRS 7 och IAS 39, med avseende på fördelningen av finansiella tillgångar i level 1 och level 2

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Vem är ett barn? En kritisk idéanalys av Barnkonventionen

Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

Employer Branding : Medias påverkan på Vattenfalls arbetsgivarvarumärke

Title:Employer Branding ? Medias Influence on Vattenfall?s Employer Brand (Employer Branding ? Medias påverkan på Vattenfalls arbetsgivarvarumärke) Purpose/Aim:The aim of this study is to examine how a negative media image influences the Employer Brand of the Swedish company Vattenfall. First of all I will examine if Vattenfall have a strong Employer Brand and then if the media image have any influence over the Employer Brand. My hypothesis is that Vattenfall?s Corporate Culture is a big part of the Employer Brand and because of that negative media images has no power to influence on Vattenfall?s Employer Brand.

En ny leasingstandard - inverkan på analytikers finansiella krisanalyser

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

En studie av hållbara alternativ till odlingstorv : - vid jordförbättring inom trädgård

Pharmaceuticals are environmental pollutants that are a major threat to aquatic ecosystems and very little is known about their ecological consequences. In this study growth, survival and behaviour (sociability, activity and boldness) of perch fry (Perca fluviatilis) were examined in order to study the possible effects of exposure to a benzodiazepine anxiolytic drug, Oxazepam, during embryonic development. The study tested following hypotheses: (1) perch growth is affected positively by exposure during embryonic development; (2) early perch survival is affected positively by exposure during embryonic development; and (3) boldness and activity increases while sociability decreases in perch fry exposed during embryonic development. Embryos of naturally spawned perch were exposed to water with two different concentrations of Oxazepam. The embryos were exposed during different parts (24-hour periods) of the embryonic development, because embryos may be more vulnerable at certain times during embryonic development and/or because the exposure at different times can produce different effects.

Vilken funktion har belöningssystemet i en organisations ekonomistyrsystem? : en jämförelse mellan två storbanker

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

Synen på Säkerhet och Immigration : Finns det ett samband?

The aim of this study is to explore howEuropean changes in the view on securityrelates to the view on immigration and viceversa. The answer to that question is basedupon collected data from three separatetime periods; the 1950s, 1970s and 1990s.These time periods are seen as importanthistoric decades when political changes,assumed to have affected the views onsecurity and immigration, have occurred.According to certain criteria each timeperiod has been labelled in terms ofnarrowed/widened view on security as wellas restrictive/open view on immigration.The hypothesis of the study is that, whencompared, a constant pattern can be seenbetween the historical labels of eachphenomenon, where a narrow view onsecurity goes hand in hand with an openview on immigration and similarly a widesecurity view relates to a restrictive viewon immigration.The conclusion of the study gives supportto the hypothesis. During all three periodsstudied a restrictive view on immigrationrelates to a wider view on security while anopen view on immigration relates to anarrower view on security. Thisrelationship goes both ways..

Totalresultatet ur ett annat perspektiv -En studie om Latour

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Förändring av styrning i en ideell organisation : Hyresgästföreningen

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

Avgörande faktorer vid val av bank: en undersökning bland
studenter i Luleå

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

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