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774 Uppsatser om True goodwill - Sida 23 av 52
Value creation form a gender perspective - a case study of Caran
Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.
Miljonprogrammets Rosengård: den avbildade verkligheten
The purpose of this thesis is to cast light on the residential area Rosengård in Malmö which during the years between 1965 to 1975 was part of a programme known as "Miljonprogrammet", a project which was supposed to put an end to the housing shortages. The purpose of this thesis is also to investigate the social consequences in Rosengård, which arose as a result of Miljonprogrammet. Rosengård is one of many immigrant-dense suburbs in Sweden that by the media is given an exaggerated negative portrayal. Through our work, we also want to bring out and highlight the true image of Rosengård. The questions that have served as our starting ground include; what were the thoughts behind Miljonprogrammet? What were the consequences of Miljonprogrammet? What does the true image of Rosengård look like? What can the new government do in order to improve the situation in Rosengård? In order to answer these questions, four interviews were conducted with specifically chosen people.
Vem väljer att bli bibliotekarie? : en studie över bibliotekariestudenter i Borås
This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be true in our comparison of thelibrary programs in total..
Den lukulliske Lucullus' passioner; om villaträdgårdar, mat och ett romerskt orginal
AbstractFor this exam paper, I have chosen to delve into the life of Lucius Licinius Lucullus, the famous Roman general and statesman of the 1st century BC. Widely regarded as a glutton and degenerate, I will try to examine if these claims are true or completely exaggerated. My research will be based on the works of Plutarch, the great Greek scholar and biographer, who's our main source of knowledge regarding the life of Lucullus. Furthermore, I will examine two of Lucullus's main interests ? his love for villa gardens and culinary delights ? to see in what way they have contributed to the common picture of him as a sybarite.
STOR PÅVERKAN PÅ VINST PER AKTIE MED NY REDOVISNINGSSTANDARD?
Syftet med denna uppsats är att undersöka om svenska koncerners resultat och nyckeltal påverkats av den standardändring som infördes i USA från och med årsskiftet 2001/2002, SFAS 142. Detta för att kunna generalisera resultatet till den svenska marknaden i och med att IFRS 3 implementeras under 2005. Vår undersökning, som genomförts med en jämförande ekonomisk utvärderingsmetod, visar att samtliga undersökta koncerner redovisar ett synbart högre resultat och en urskiljbar högre vinst per aktie. Vi kan konstatera att vid såväl ett positivt som ett negativt resultat är standardändringen gynnsam för koncernerna. Ju större goodwillposten är desto större förbättring av vinst per aktie på grund av den uteblivna avskrivningen..
Big Bath-Accounting- Sötrre engångskostnader vid VD-byten?
The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..
Banktjänstemäns uppfattningar om vad revisorer ska göra
The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.
Goodwill. IFRS3 & IAS36 - ?Big Bang? utifrån en revisors utgångspunkt.
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.
Komplexitet och brister med införandet av IFRS 3
Denna uppsats slutsats är enligt vår mening att företagen till viss del följer upplysningskraven enligt IAS 36 p. 134 men eftersom det är ett principbaserat system leder detta till att upplysningskraven blir en tolkningsfråga. Detta gör att företagen tolkar upplysningskraven på olika sätt och medvetet som omedvetet i kombination med brist på kompetens, döljer information för att konkurrenterna inte ska få full insyn i verksamheten. Vi anser att normerna bör ha utformats till att bli ett ?kokboks tänkande? så att de inte kan tolkas på olika sätt och på så sätt minskar komplexiteten i IFRS regelverket..
Finkultur Versus Fulkultur : En studie i hur lärare och elever förhåller sig till historiska källor kontra historiebaserad populärkultur
History has always been a doctrine with several qualities. Control over historical documentation has long served as a power tool for great men, where the victor wrote history as he or she wanted to. But history has never been exclusive to those who hold power - on the contrary, history is a central part of each individual's life, whether it is true or false. It gives an understanding of why the world looks as it does, gives the identity, related and confirms the origin as well as inspire the epic hero tales that are not always completely true. Within school, the Swedish National Agency for Education instructs that:The subject aims to stimulate students' curiosity and desire to broaden their world in a time dimension.
Kan företag genom sin redovisningsinformation påverka volatiliteten i aktiekursen?: en studie av sambandet mellan informationskvalitet och risk
The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.
Value creation form a gender perspective - a case study of Caran
Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.
Intranät 2.0 - Intranätsansvarigas uppfattningar av interaktivitet på intranät
My aim is to provide knowledge about ways of understanding Intranet as a
communication artifact. Today organizations plan to update their technology so
as to make the communicative functions of Web 2.0 come true. With this
objective in mind organizations will be prepared to meet social demands among
staff. After interviewing intranet managers I have compiled qualitative data in
categories. My approach is influenced by a phenomenographic approach.
Skillnader i notinformation mellan svenska och holländska bolag
Från och med år 2005 är det obligatoriskt för alla noterade bolag inom EU att redovisa enligt IASB:s standards, IFRS/IAS. En väsentlig skillnad mot tidigare normer är att goodwill inte längre skall skrivas av planenligt, istället skall bolagen göra så kallade ?impairment test?, eller nedskrivningsprövning. Ett impairment test innebär att bolaget per varje balansdag eller oftare skall bedöma om det finns någon indikation på att en tillgång kan ha minskat i värde.Oavsett om det finns någon indikation på en värdeminskning eller ej, skall företaget varje år göra en prövning om en immateriell tillgång med obegränsad nyttjandeperiod har minskat i värde genom att jämföra dess redovisade värde med återvinningsvärdet.Syftet med min uppsats är att undersöka huruvida noterade holländska bolag efterlever kraven som ställs från standarden IAS 36 p 134. Resultatet ska jag sedan jämföra med en liknande undersökning som tidigare gjorts för bolag noterade på Stockholmsbörsen.
Pedagogers samarbete kring barns skriftspråksinlärning vid skolstart
AbstractIn this text the attitudes towards and using of blogs in teaching Swedish toteenagers will be explored. The results are based on a survey made amongst 17teachers and 58 students from all over Sweden. The end results show that theusage of blog still hasn?t found a permanent way into the classrooms, but has anappeal to and is being used by predominantly younger teachers both, male andfemale, with a positive response from students regardless of gender. Theconclusion is that using web tools like the blog is an easy first step for schools toconnect to the digital society of the 21stcentury and take advantage of the perksavailable in the digital classroom.Svensk titel:Blogg + Svenska =Sant? ? Bloggande i undervisningen i svenska.Engelsk titel:Blog + Swedish =True? ? Blogging in teaching Swedish.Ämnesord: Blog, Web 2.0, digitalt klassrum, svenska, undervisning,kompetensutveckling.