Sök:

Sökresultat:

1506 Uppsatser om Unsuccessful financial advice - Sida 27 av 101

Bakom stängda dörrar ? Svenska börsbolags redovisning av upplysningskrav enligt IFRS 7 Finansiella Instrument: Upplysningar : En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large

Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden.   Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.

Cultural Meetings in Child Health Centers : An Interview Study about Child Health Nurses experience of Intercultural Communication.

Increasing immigration to Sweden has transformed a culturally homogeneous society into a more heterogeneous one. As a consequence intercultural communication and interaction have been increasing. Child health care agencies have encountered these increases. The aim of this study was to examine what the health care professionals experienced and communicated in these intercultural environments. Eight interviews with child health care nurses were carried through at four child health care centers in the south of Sweden.

Den digitala strategin : En rapport om arbetet med en digital strategi för ett litet, nystartat företag

Social media, such as Facebook, Instagram and Twitter, have become popular platforms for social communication, and, increasingly, also important channels for business marketing. For a business intending to use social media for marketing, however, developing a strategy and building a trademark can be a challenge. This report describes how a small, newly established business enterprise can develop a digital strategy with clear goals and practical guidelines. The report describes a digital strategy for Gelato Scarfó and shows how this strategy is made concrete through a set of guidelines. The guidelines develop a trademark for identification and loyalty, and give advice on how new materials can be made consistent with the trademark..

Hållbarhetsredovisning i stålbranschen : Att börja hållbarhetsredovisa med intressenternas behov i fokus

Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.

Marknadseffektivitet och det systematiska felet : Finansanalytikers och Ekonomijournalisters marknadspa?verkan

Forskningen kring effektiva marknader a?r uppdelad; ena sidan pa?sta?r att marknaden a?r fullsta?ndigt effektiv och det inte ga?r att skapa na?gon form av o?veravkastning. Andra sidan ha?vdar tva?rtemot att endast historisk information reflekteras i dagens priser. Pa? kort sikt kan det finns en viss ineffektivitet och de flesta erka?nner att marknaden inneha?ller anomalierSyftet med denna studie a?r att underso?ka om det existerar systematiska fel betra?ffande informationsflo?den som pekar mot att den svenska aktiemarknaden inte a?r av semi-stark form eller stark form av effektivitetVi utga?r fra?n tre metodologiska sta?llningstaganden; utga?ngspunkt, forskningsansats samt kunskapssyn.

Konsekvenser av principbaserade regelverk: En studie av säkringsredovisning på en svensk storbank

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Lönsam produktion av stärkelsepotatis : timing och skördeanpassade åtgärder

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Att vara en kreativ trollkarl

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Dolda resurser : Att synliggöra icke materiella tillgångar

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

Föreligger det en bostadsbubbla i Stockholms Län?

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

Ska åkerier leasa eller köpa? : Optimal kapitalstruktur för företag med stora investeringar

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Riskfaktorer för uppkomst av neurologisk sjukdom vid infektion med EHV-1

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Rumäniens europeisering och dess effekt på romerna i Rumänien

The essay studies Romania and the Roma in the country as a minority from an Europeanization perspective.The aim of the essay is to study EU´s impact on Romania in general through Europeanization and to illustrate this Europeanization by studying the situation of the Roma in particular.The paper focuses on Romania´s Europeanization process and the Roma as a minority. It looks at how these mechanisms have affected Romania´s efforts to prohibit discrimination and to promote Roma´s rights.Heather Grabbes´s Europeanization mechanism; models, money, gate ?keeping, benchmarking and monitoring, advice and twinning is the framework for the essay. Besides this Claudio Radaelli´s definition is used because it is broad enough to cover different areasThe conclusion is that Europeanization has affected Romania in its adaption to EU membership. Romania has been affected by a top-down Europeanization process.Regarding the Roma the conclusion is that the mechanisms have pushed Romania to focus more on the Roma.

Konjunkturens påverkan på sponsringsintäkterna : Sponsring

The aim of this study has been to create an understanding for the situation of an often forgotten group in foster care, the carers? own children. Our main focus has been the experience this group has of foster care, their experience of participation in caring for the foster children and their possible need of support and help. Our chosen method has been qualitative interviews with six adult children of foster carers, two men and four women. The theory used in this study has been Sense of Coherence.Our interviewees gave mainly a positive description of being part of a foster family even though they could give examples of difficult situation and of loss.

<- Föregående sida 27 Nästa sida ->