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3833 Uppsatser om Valuation problems - Sida 7 av 256
Att söka samhällsinformation. En användarundersökning
Citizenship information is defined as the information the citizen needs to be able to take part in and influence the society. Since it is a democratic issue that information concerning the citizens role in society really reaches the citizens, it is of importance to study how the citizens proceed when they have a need for this information. The aim of this Masters thesis is to investigate how our eight informers proceed when they experience this need in a non-work situation. We performed qualitative interviews. The most important part of our interviews was the introduction of some fictitious problems to the informants.
Vuxna dyslektikers informationsbeteende en undersökning av hur sex personer med dyslexi hanterar informationsproblem
The aim of this Masters thesis is to describe the information behaviour of six adults with dyslexia with focus on how they handle information problems. The data consists of literature and interviews with six persons with dyslexia. The theoretical framework used in this study is Anders Hektors theory about human information behaviour as well as concepts and theories from the library and information science field. Ten information activities are used to describe the informants information behaviour. Answers are sought to the following questions: · How do the informants describe their backgrounds and their reading- and writing disabilities? · What problems do the informants meet in the context of information in their everyday lives with reference to ten particular information activities? · How do the informants solve these problems? The study showed that the main problems for the informants appeared to be difficulties with reading and spelling, problems with the appearance of the information, lack of time and stress while reading and writing as well as problems with lack of awareness about dyslexia.
Digitala objekt i neutralt format
Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.
Ekologisk slaktgrisproduktion i Sverige :
This literature review describes organic pig production in Sweden, its advantages and disadvantages, but also how its problems can be reduced or solved. Organic pigs have the possibility to a more natural behaviour than conventional pigs. With outdoor pigs comes problems, especially during wintertime, concerning water and feed supply, thermal environment and supervision. Parasites and leakage of plant nutrients are other difficulties that comes with outdoor pigs. All problems and difficulties can be reduced or put right through correct management.
Kapitalstrukturens inverkan på företags lönsamhet och värde : En empirisk studie över svenska börsnoterade fastighetsbolag
How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).
Verktyg för värdering : En kvalitativ studie om räddningstjänstens internutbildning
Studiens syfte är att undersöka och redovisa vilka förutsättningar räddningstjänsten har att implementera SROI-modellen som ett utvärderingsverktyg för sin verksamhet. Arbetet bör ses som en förstudie till ett sådant projekt.Inom ramen för undersökningen har fem djupintervjuer utförts med räddningschefer och utbildningssamordnare fördelade på fyra olika kommuner. Utöver detta har sekundärkällor i form av utbildningsmaterial samt andra undersökningar studerats.Slutsatser: Räddningstjänsten ombeds i allt högre grad redovisa sin verksamhet i form av mätbara mål. Ansvariga inom räddningstjänsten saknar ofta verktyg för att formalisera och redovisa det utvärderingsarbete som regelbundet genomförs. Det framgår att man i varje region utför regelbunden utvärdering, men generellt inte uppfattar det så.
Etableringsproblem på den ryska marknaden : Svenska företag i Moskva och Sankt Petersburg
In this essay we map and evaluate obstacles and problems that can occur during the establishment of international companies in Russia. This is done by investigating Swedish companies, which are established in Moscow and Saint Petersburg. We used secondary and primary data from books, previous surveys, reports, articles and the Internet. We also interviewed the following companies: Alfa Laval, Kockum Sonics AB, Höganäs Keramik, Skanska, Assa Abloy, Advakom, AnoxKaldnes, Lindab, Delovoj Peterburg, HL-Display and also a journalist from the Swedish Radio.Most of the problems named by the interviewees were similar, but some differences were also found. The differences were primarily found in the ranking of importance between the different problems.
Utvecklingskostnaders påverkan vid valet mellan K2 och K3
Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.
Värdering för markåtkomst vid järnvägs- och motorvägsbyggnation : en fallstudie av intrångsvärdering i området mellan Örebro och Arboga
The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built.
The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property.
The National Road Department uses the road law (Väglagen) when a highway shall be built.
Alkohol inom äldreomsorgen : Hur hanteras problematiken?
The purpose of our qualitative study is to investigate how the caretakers, in the elderly care,interpret and manage the issue of alcohol problems in elderly people. We have beenperforming semi-structured interviews on 9 people, on different levels in the elderly care.There were 3 elderly care managers, 1 nurse, 1 assistance administrator and 4 auxiliarynurses, who all, at some level, work with alcohol problems in elderly people. Thoseinterviews were performed singularly, with one exception: we interviewed an elderly caremanager and her 2 auxiliary nurses at the same time. To analyse our empirics, we have usedthe theories of Power and Ageism. Our study shows that the auxiliary nurses, who are theones who must deal with these problems, have great difficulties to perform their work becausethey have no qualified knowledge about alcohol problems.
Att möta döden En litteraturstudie som belyser sjuksköterskors upplevda problem, dess följder samt underlättande faktorer i omvårdnaden av döende patienter
Death can be seen as a sensitive subject and can by that be difficult for many people to talk about. Working as a nurse can imply caring for severe ill and dying patients, which can be regarded as a task that makes great demands. The aim of the present literature review is to illustrate nurses' experiences of problems in association with the care of dying patients to be aware of these. Nine scientific articles were analysed and the result showed that the problems the nurses experienced could be related to four different categories: problems related to organisa-tion/resources, to the nurse herself, to the patient and to family members. The literature review also illustrates consequences of these problems for nurses, and which components that could simplify the nursing care of dying patients..
Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet
Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..
Efficient treatment of adolescents with behavioural problems
The purpose of this essay is to investigate which components previous scientific studies suggest that an efficient treatment for adolescents with behavioural problems should contain. For this purpose, an extensive review of scientific research conducted in Scandinavia has been read and will be presented in this essay. This essay also present an introduction to residential care in Sweden as well as to an alternative form of treatment for adolescents with behavioural problems called Multidimensional Treatment Foster Care (MTFC). The result of this essay suggest that treatment of adolescents with behavioural problems should be based on the emphasis of risk/resilience factors of the youth and that the treatment should be adapted to the youth?s individual personality and way of learning.
Barn med lässvårigheter och bibliotek en användarstudie om några barns erfarenheter och upplevelser av bibliotek.
The purpose of this study was to examine how some children with reading problems experience and use libraries. The main problem was: How do dyslectic children experience and use libraries and how do they handle their reading difficulties when using libraries? The questions at issue were: 1. Do children with reading problems use libraries, and if so how? - in which purposes do they use libraries? - which materials and services do they use? - why dont some children use libraries? 2.
Kartläggning och analys av scanias tillsynsprogram : Ett verktyg för förbättring
Scania intends to introduce a new maintenance program for their rolling fleet. Withthis new program Scania hopes to increase their competiveness and add furthercustomer value. This thesis report is a mapping of the current maintenance program,along with its problematic features. Furthermore the report intends to describe thenew program, Condition Based Maintenance (CBM) and the problems that Scaniamust deal with before they can implement it.The report compiles basic information on how a mapping should be performed.Further on it will describe some of the theories of LEAN and leadership. Which aretwo of the most important features in this thesis work.The work has been performed through visits in different workshops, whereinterviews have taken place.