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8422 Uppsatser om The valuation process - Sida 9 av 562
Man packar ihop sin väska och där står hon och har lämnat ut hela sitt liv : En studie av professionella aktörers syn på våldsutsatta kvinnors upplevelser av rättsprocessen och deras möjligheter till samhälleligt stöd
The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.
Risken för diskriminering pga. etnicitet i samband med rekrytering
The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.
Verkligt värde : Hur verkligt är det egentligen?
Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions. The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates. We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.
En modell för att kostnadseffektivt öka produktionen inom aluminium-bearbetning
The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..
Livscykelbaserad miljövärdering av en ny kontorsbyggnad : En jämförande studie mellan två analysmetoder
This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.
Innovationsprocessen : Framgångsfaktorer och hinder
Purpose: The purpose of this study is to investigate the innovation process of companies, and to analyse how important success factors and obstacles are in their innovation process.Method: The investigation strategy used for this essay was to interview companies that work with innovations. The essay has a qualitative approach. Both primary ? in the form of interviews - and secondary data ? literature found in books, scientific articles and internet - have been used to achieve our results.Results: The result of this essay is: there is not just one inovation process that is applicable to all companies. On the other hand, there are some guidelines that could be followed in the process.
Carnegie: En studie av tillämpningen av "verkliga värden"
A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.
Medborgarna och demokratin. En fallstudie om medborgardeltagande och medborgarinflytande i Helsingborg utifrån ett deltagardemokratiskt perspektiv
People are given better opportunities to participate in polity today. Democratic equality entails that all individuals are equal and therefore they should be included in the process of making the decisions. How can participation be defined and does it mean that having the possibility to participate means that people can influence the process of making the decisions in polity process?This paper focuses on participation and influence in polity and examine the relationship between having the possibility to participate and having the possibility to actually influence polity process on more local level. Therefore I have been examining the citizens? participation and influence in Helsingborg which is my case study.
Undersökning av metoder för att analysera och modellera efter stora datamaterial, hantering av programmet SPSS samt en studie i Kronoberg läns gymnasieelevers psykiska ohälsa
The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.
Utveckling av dataanalysprogram för Opcon Powerbox
Opcon Powerbox is a product developed by Opcon together with the underlying company SRM (Svenska Rotor Maskiner) where surplus heat from the industry is used through an Organic Rankine Cycle (ORC)?process to produce electricity. An ORC-process is a thermodynamic circle process in which a refrigerant is used as the working fluid. The refrigerant makes it possible for the circle process to operate at lower temperatures than the conventional Rankine process.In this master?s thesis a data analysis software for the Opcon Powerbox has been developed in which measurement data is retrieved and handled from the Opcon Powerbox.
Konsten att värdera ett företags materiella anläggningstillgångar. ? Vilket är det korrekta värdet egentligen?
Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.
SYNS VI I SVERIGE? : En rättssäkerhetsstudie om barn i migrationsprocessen
The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.
?Daddy?, from Vision to Video
?A designer rarely works alone?. The first sentence of Jonas Löwgren and Erik Stolterman's chapter on design as a social process made me curious. What if a designer worked alone? What are the actual differences between working on a project alone and as part of a group? How would it influence the creative process? What would be different when coming up with ideas, meeting with clients and setting deadlines? Does the influence of another designer stifle the individual creativity or does it actually nurish it? This paper is written to answer these and other questions as well as take you through the creative process of the production of ?Daddy? - the music video..
Problematik vid analys av fastighetsbolag efter införandet av IFRS
The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..
Aktieåterköp och undervärdering: : En empirisk studie av signalling-teorin
This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .