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113 Uppsatser om Thin capitalization - Sida 3 av 8
Förbättringsförslag på banduppbyggnaden : Outokumpu Stainless AB Thin Strip
Uppgiften var att undersöka en maskins prestanda genomatt identifiera brister och föreslå förbättringar.Alla rostfria stålband som skall genomgå process i valsverk eller bandslip måste först prepareras i banduppbyggnaden. I denna maskin svetsas strips till bandets ändar. Det möjliggör valsning av hela bandlängden. Förutom svetsning lindas band på stålkärna. Ett krav då nästkommande processer är konstruerade för kärnsystem.Huvuduppgiften med detta examensarbete är att undersöka om banduppbyggnaden lindar band med tillräcklig kraft inför nästa processteg, eftersom Outokumpu Thin Strip Nyby sett problem i valsverk och bandslip med svagt lindade band.Mätningar genomfördes på den utrustning som drar bandet genom linan.
Nedskrivningsprövning av goodwill: En studie av regler som någon hittat på för en tillgång som inte riktigt finns
Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.
De svenska börsbolagens prioriteringar mellan investeringspolitik och utdelningspolitik : En studie av sambandet mellan investeringspolitik och utdelningspolitik i förhållande till börsvärde
The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.
AUTOMATISERING AV PAKETERINGSPROCESS
The aim of this thesis is to investigate if an automation of the manual packaging process at Legosan AB is profitable. Legosan AB, located in Kumla, performs subcontract work of dietary supplements and medical products to companies within Europe. The chapterportal robot is used in the other. As there are several options in the choice of packaging robot the suggestions of improvement are divided into two different designs. Other machines and equipment necessary for the different suggestions of improvement are showed and their measurements are presented.
Kropp, sexualitet och skönhet. En studie om framställningen av kvinnlighet i fyra ?tjejtidingar?
The purpose of this master?s thesis is to examine how femininity, Silikon, Vecko Revyn, and Darling. The study is made from a critical discourse analytical approach and text, pictures, and layout are all analysed. Some of the main characteristics of the material are the division in the categories"we"and"them", double messages, and personal address to the reader. Femininity is strongly associated with body, sexuality, beauty, and looks.
Värdedrivare i buyout-investeringar av noterade private equity-bolag - En empirisk studie av 15 svenska buyout-investeringar 1998-2012
Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.
Effekter av en stark VD : En undersökning om sambandet mellan en stark verkställande direktör och företagets resultat.
I denna studie lyfter vi fram VD relativa ersättning i förhållande till resterande koncernledning. Studiens syfte är att analysera effekterna av en stark VD genom att undersöka sambandet mellan VD:s andel ersättning och företagets resultat vad gäller värde och lönsamhet. Studien bygger på teorier som agentteorin, stewardshipteorin, tournamentteorin och cateringteorin. För att besvara frågan om samband existerar har en kvantitativ metod använts. Data har sedan analyserats med hjälp av regressionsanalyser för att identifiera samband.
Kreatörers försörjning - En modell för värdeutbyten i de kreativa näringarna
That many creative workers have uncertain and uneven incomes is well-established, but how or why they make a living is not. This paper examines the elusive value exchanges between creatives, buyers, consumers, and other economic supporters, and offers a model of how creatives make a living. By mapping income statistics of Swedish creatives together with in-depth interviews some patterns emerge. This, combined with Bourdieu's theories of social, cultural and symbolic capital, and Knorr's objects of sociality, forms a basis for a structured model of value exchange. The paper shows how creative workers create economic and non-economic capital (capitalization), how they advertise this capital (signaling), and how they convert between different types of capital (conversion) in order to make a living.
Hälsa som huvudsak : En diskursanalys av hälsa i populärmedia
The purpose with this master´s thesis is to examine how helth and unhelthy in the Swedish magazines Topphälsa, Fitnez Magazine, hälsa and I Form. The study is made from a discourse analytical approach and text and pictures are analysed together. The governmentality-perspective is also used as a theoretical frame. Power and govern are two inportant conceptions for this paper. Some of the main characteristics of the material are the double messages, the division in the categories "we" and "them" and the personal address to the reader.
Solceller som energikälla och solskydd för tält
This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.
Millennium Mindscreen - Om det filmiska jaget och den samtida förstapersonsfilmen
Denna uppsats diskuterar, utifrån relevant teori inom narratologin, det filmiska förstapersonsberättandet och dess konstruktion. Med utgångspukt i en synkron studie av ett antal förstapersonsfilmer (Where the Truth Lies, Millennium Mambo, The New World, The Thin Red Line, The Brown Bunny, Eyes Wide Shut och L'Intrus) diskuteras vilka implikationer dessa filmer har för filmteori rörande just det subjektiva berättandet och om det i någon egentlig bemärkelse finns en filmisk motsvarighet till det litterära "jaget"..
Klara färdiga gå : en gestaltning för ökad fysisk aktivitet i urbana rum
The title: ?Klara färdiga GÅ? can be translated as ?Ready steady GO?, and is ment as a request to start move. In this project I want to invite people to walk more by creating creative, demanding and playful walkways and paths, where the body can be allowed to work just a tiny bit harder.It?s because walking means exercise and fresh air, for free and without spetial equipment. Walking can also be fun, it allows people to stop, change direction and experience things.I think activity should be fun, inspired by children playground my project is a contribution to how adults might stay healthier in a city, where too often healthy activity is solely confined to the gym or sports fields.
Profitability of Momentum Strategies on the Nordic stock market
Purpose: The main purpose of the thesis is to examine the profitability of Momentum Strategies on the Nordic stock markets. This will provide insight and contribute to the debate on efficient markets. Finding profitable Momentum Strategies will provide strong evidence of inefficiency in the market. A secondary purpose is to examine factors which might cause or impact the profitability of the Momentum Strategy. We will look closely at the relationship between the profitability and factors such as risk (CAPM-beta), market capitalization, trading volume and seasonality.
Restspänningar i arc-förångade (Ti(1-x)Al(x))N ytskikt
This report is the written documentation of a project work carried out at the Division of Engineering Materials at Luleå University of Technology in cooperation with Seco Tools AB. The project deals with the analysis of residual stresses in Ti-Al-N thin film grown on WC/Co cutting inserts. The composition of Al varied from 0% up to 75%. Increasing the Al content in the Ti(1-x)Alx N compound improves the compressive residual stresses even after annealing of the material. The experiments have been performed in a high temperature x-ray diffractometer (HTXRD) where the interplanar atomic spacing was determined in-situ and subsequent converted into stresses.
Sputtring av Ti-Si-C-Ag beläggningar från sammansatta sputterkällor
Idag används guld som kontaktmaterial på elektriska kontakter för lågströmstillämpningar. Guldhar emellertid låg nötningsbeständighet, är dyrt och miljömässigt påfrestande att utvinna. Ettalternativt kontaktmaterial till guld är nanokomposit Ti-Si-C-Ag belagt medlikströmsmagnetronsputtring. Nanokomposit Ti-Si-C-Ag har hittills belagts med sammansatt Ti-Si-C sputterkälla och separat silverkälla.I detta arbete har filmer belagts från tre olika sammansatta Ti-Si-C-Ag-källor med tre olikakolhalter. Filmerna har belagts i två olika beläggningssystem: Ett konventionellt batchladdat ochett sekventiellt med sluss.Filmernas fas- och ämnessammansättning har studerats med XRD och EDX.