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2992 Uppsatser om Total return - Sida 44 av 200

Pica-beteende hos katter (Felis catus): påverkan av ras och miljö?

Pica is a behavior that can be seen in several animal groups. In cats, it means that they are eating, chewing or licking on material that is non-food. In this study the data was collected through an online survey. In total 522 responses, of which 26% of the cats were exhibiting pica. It was found that 28% of the housecats and 26% of purebred cats exhibited pica.

Grov vårdslöshet : om friskrivningens yttersta gräns på det materiella tjänsteområdet

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

Vad skapar stress respektive trivsel hos avverkningslag? : en jämförelse mellan bolags- och entreprenörslag

As a student during my studies, I have been told about entrepreneurs who have red numbers in their financial statements, and there is a forest machine operator shortage in Sweden. The basic idea of this thesis was to examine the underlying factors that may have caused the problems described above. The aim of this thesis was to investigate the factors that create stress and job satisfaction as a forest machine operator. The study was performed as a comparison between forest companies own harvesting teams and entrepreneur teams to investigate if there are any differences in stress and job satisfaction between the two different types of team. The study was conducted in collaboration with SCA Skog. The material for this study was collected by doing interviews with SCA's harvesting teams. A total of 27 forest machine operators were interviewed, divided into a total of 10 separate harvesting teams. It was very similar between the different type of teams, which situations the operators experienced stress.

Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Comparison of bird communities in stands of introduced lodgepole pine and native Scots pine in Sweden

The introduced lodgepole pine (Pinus contorta) occupies more than 650 000 hectares in Sweden. There are some differences between lodgepole pine and Scots pine (Pinus sylvestris) forests which could affect bird assemblages, for example differences in canopy density and ground vegetation. Birds were surveyed in 14 localities in northern Sweden, each characterized by one middle-aged stand of lodgepole pine next to a stand of Scots pine. The two paired stands in each locality were planted by the forestry company SCA at the same time and in similar environment to evaluate the potential of lodgepole pine in Sweden. In those 14 localities, one to three point count stations were established in both the lodgepole pine and the Scots pine stand, depending on the size of the area.

Hög avkastning till låg risk : En jämförande studie mellan aktieportföljers innehåll och prestation

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..

Kvinnors upplevelser och hantering av utbrändhet

The aim of this essay is to investigate what is burnout and how women who are affected by it manage their condition. Furthermore, we have investigated stigma and whether or not those affected by burnout are in turn stigmatised.A qualitative approach has been used to achieve our aims with this project. To support our analysis we have interviewed ten women who all have been diagnosed with fatigue syndrome along with studying relevant literature. The main theories used in this investigation are the symbolic interaktionism by G.H Mead, the term stigma by Erving Goffman and different theories on coping.The results show that the majority of women in the study had suffered from burnout due to work related stress and changes in their working environment. How they coped with and recovered from the condition depended on their own activity and how it related to their own support system.

Små revisionsbyråers kundrelationer : En kvalitativ studie om hur små revisionsbyråer hanterar sina relationer med småföretag.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Finansiella nyckeltal i svenska börsbolag - En empirisk studie av historiska värden och förekomsten av konvergens till långtidsmedelvärden

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Ansiktlösa parasiter : En studie av institutionernas passiva ägande

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

Sjukdomsfrekvens och utslagningsorsaker hos kor med 12 respektive 15 månaders kalvningsintervall

The incidence of many of the most common diseases in dairy cattle has been proven to be highest during the time closest to calving. It is possible that the current breeding strategy with 12 month calving intervals increases the risk for disease in dairy cattle, which is problematic concerning both animal welfare and for economic reasons. The economic incentives behind a calving interval of 12 to 13 months have mainly been based on milk- and feed- costs and no costs due to diseases or fertility disturbances have been included.The aim of this study was to see if a lengthening of the calving interval would result in lower disease frequency. The hypothesis is that cows with a planned calving interval of 15 months have a lower disease incidence than cows with a calving interval of 12 months due to less number of calvings. Therefore the difference in disease frequency should be larger when compared over a long period of time, such as over lifetime, since cows with a longer calving interval experience fewer calvings.The study was performed between August 17th, 1994, and January 24th, 2007.

Line–extensions; A longitudinal study concerning effects on brand equity

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

Prissättning av IPO:s på den svenska aktiemarknaden

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

Bloggandets baksida : Blogghat och bloggmobbning bland kvinnliga bloggareFörfattare

Purpose/Aim: To examine whether or not there is such a thing as bloggbullying, and if so, how this manifests itself among female bloggers.Material/Method: To analyze the material, which consists of comments made on a total of 75 posts made on three different blogs, a quantitative method as well as a qualitative critical discourse analysis was used.Main result: Several similarities between Anatol Pikas definition of bullying and the results were found, and the conclusion is that there is such a thing as bloggbullying..

Kylapotentialen i Drefviken för Vattenfall Heat AB

Vattenfall Heat AB is a district heat provider in Drefviken, but has yet to establish any cooling systems in this area. This thesis examines the potential client base within the area today and over the coming 20 years. The feasibility of the most common cooling technologies is evaluated and results show a total potential for an installed capacity of 30 MW providing 50 GWh of cooling per year. One of the examined areas shows good prospect for heat driven absorption chillers during the summer months when the heat load is limited..

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