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921 Uppsatser om Trade credit - Sida 39 av 62
De tre civilisationernas kontinent - En studie om Sydamerikas civilisationer i en globaliserad värld
In this thesis I analyse civilizations in South America. I construct civilizationalnarratives through the method of emplotment, to build a historic continuity, whichI subsequently connect to the theoretical framework. The theory emphasise that,when confronted with globalization and free market capitalism, civilizationsembark on different strategies to challenge the power of transnational marketforces. I find that South America is a polarised continent, and is divergingconcerning the relationship towards the USA and free trade agreements. On thesame time the issues that concern the social movements are not being reproducedin a significant matter at state level.
Är den svenska valutan anpassad för en långsiktigt hållbar utveckling? : ? vilka brister finns och hur kan de åtgärdas?
Money by definition is always a subjective human creation. Because of this it is unavoidablethat the physical and mental structure of a specific money system will have an effect on thesociety where it is circulating. With this fact as a starting point, the thesis is analysing whetherthe Swedish national currency, the crown, is consistent with a sustainable development. Theaim of the analysis is to: (a) identify the major shortcomings of the infrastructure of the crownin relation to its ability to support a sustainable development, (b) evaluate what possiblesolutions there are at hand to adjust for the shortcomings. The method used is purely based ontheoretical analysis, with emphasis on abstraction and causal simplicity.In a modern society, money is not only circulating as coins and bills, but also as digital assetstransferred directly between bank accounts.
Motivation i stora organisationer, En fallstudie över hur Microsoft motiverar sina anställda
Theoretically, when an organization grows large it has to formalize its structure and exercise control by more regulations. The negative side effect might in turn be demotivated employees (machine bureaucracy). However, practice seems to contradict theory. Therefore, we decided to investigate how a large company, in this case Microsoft, succeeds in creating motivation despite some machine bureaucratic tendencies. The essential findings are that the employees feel motivated by the fact that they are allowed freedom with responsibility.
Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget
Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.
Avskaffande av revisionsplikten i småföretag- Hur påverkas berörda fåmansföretag?
The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.
IAS 40 Förvaltningsfastigheter : En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
Är prostitution ett uttryck för brist på jämställdhet? : En studie av den unika sexköpslagen
Our purpose with this essay is to find explanations to the genesis of the Swedish law against prostitution now in power, known as Sexköpslagen 1998:408. We enter deeply into the official reports behind the law. This Swedish law implies that in a sex trade a crime is committed only by the consumer, and not by the seller. Our essay will result in an analysis of what sexköpslagen is an expression for. Our assumption is that the so called ideology of (gender) equality in Sweden might be a part of the explanation to the genesis of sexköpslagen.
En Elektrisk Kris : En studie om en kommun och dess lokala aktörers krisförberedelser vid ett omfattande elavbrott
Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.
Kommunikation, etik och moral : En studie baserad på nyhetsrapporteringar gällande avslöjanden av företag som inte följer sina egna värdegrunder och policydokument gällande kommunikation angående hållbarhetsfrågor.
Author: Linnea BrundellMentor: Gábor BoraCourse: Media and communication studies, C- level, advanced course. Communication, ethical and moral ? a survey based on news exposing companies which does not follow their own communication policies.Plot: In a leader in the newspaper Arbetarbladet, the writer says that the numbers of journalists are going to be reduced, while the numbers of informant officer are going to increase. Theory: The theory which has been used in the essay is Pierre Bourdieu´s field theories, Jürgen Habermas theories on representation and theories about the company?s values.Method: The method used in the essay is a qualitative text-analysis. The material in the essay is articles from the newspaper Svenska Dagbladet and Dagens Nyheter. Also two documentaries from the TV-show Kalla Fakta will be a part of the material. Adocument made by the trade union DIK, which tell about ethical guidelines for information officer, journalistic rules for their work are also a part of the material. Result: The survey shows that the companies have been failing to work after own policy documents. .
En studie om hur finansanalytiker tillämpar aktievärderingsmodeller
Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.
Vikten av att skapa ett starkt varumärke
First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.
Är det lönsamt att ta hänsyn till temperatursvängningar? : En fallstudie om prognostisering på Karlstads Energi
Being able to predict the future had been an invaluable competitive advantage for any corporation. Forecasting is a vital part of any business, hence a good forecast allows enterprises to invest in a beneficial way. However, there are several ways to prepare forecasts and the forecast methodology can vary. An industry that is dependent on forecasts is the energy industry. By predicting consumers' energy consumption, Swedish energy companies can hedge on the Nordic power market Nord Pool.
Vilka faktorer bestämmer kapitalstrukturen? ? en undersökning på Stockholmsbörsen
Syftet med vår uppsats är att ta reda på vilka faktorer som bestämmer valet av kapitalstruktur hos företag på stockholmsbörsen med utgångspunkt från Graham & Harveys studie. Vidare ämnar vi utreda hur viktiga faktorerna är för utformningen av kapitalstrukturen hos företag och om vi kan finna stöd för våra resultat i Graham & Harveys studie. Vi har använt oss av en kvantitativ ansats i form av en enkätundersökning. Vi utgår från ett deduktivt perspektiv för att således testa befintlig teori. Vi har kommit fram till att vår undersökning finner stöd och till största del överensstämmer med Graham & Harveys studie.
Interaktiv konst : Åtta ungdomars möte med och skapande av interaktiv konst
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
An investigation about e-commerce integrated with shopping mall ? How can a shopping mall integrate e-commerce?
The shopping mall branch has estimated that the turnover of e-commerce will double within the upcoming ten years (NSCS, 2013). The growth can thus stop for shopping malls and there is a risk that some shopping malls end up being "dead-malls", completely losing their turnover.The thesis starts off with presenting the background for the factors of trade, i.e. e-commerce and shopping malls.This is followed by a presentation of which integration possibilities there are in Sweden today and by examples from the British market. Thereafter follows a section on integration possibilities that shopping malls can use in order to integrate e-commerce instead of regarding it as a threat. This can be done in several ways, e.g.