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Syfte: Syftet med studien är att analysera hur komponentavskrivningar på förvaltningsfastigheter påverkar redovisningens ändamålsenlighet gällande intressenternas behov av ekonomisk översikt och beslutsunderlag. Vidare ska undersökningen analysera huruvida de ökade kostnader som komponentmetoden medför, motsvarar en ökad ändamålsenlighet i redovisningen för intressenterna. Metod: Kvalitativ metod
Nyckelord: Miljömål, miljönyckeltal, ekonomistyrning, CSR, strategi, Alfdex Författare: Henrik Nilsson & Sandra Abdul Karim Handledare: Hans Knutsson Titel: Miljövänlighet i fordonsindustrin? En studie om styrning av miljömål på Alfdex AB Problem: Miljövänlighet och ekonomisk framgång har länge setts som motpoler. Det har lett till att många företag i fordonsindustrin har föredragit att beKeywords: Environmental goals, environmental KPI, management control, CSR, strategy, Alfdex Authors: Henrik Nilsson & Sandra Abdul Karim Supervisor: Hans Knutsson Title: Environmental friendliness in the automotive industry? A study about managing environmental goals in Alfdex AB Problem: Environmental friendliness and economic success has long been seen as opposites. This has resulted in
The aim of this thesis is to investigate how the Kurdish question in Turkey has affected the country‘s security policies during the time between 1984 and 2005. To do this, several different factors are analysed, such as the securitisation of the Kurdish question, the (non)involvement of the civil society, and several state institutions. These institutions are the armed forces (TSK), the National I
With the eruption of the sovereign debt crisis, a huge threat and disaster had been brought to the European Union, the member states and the entire euro zone. The ongoing financial crisis has made it very difficult or even impossible for some member states within the euro zone to re-finance the government debt without the third party’s assistance. Greece being one of those states is experiencing t
The present thesis is concerned with describing the aspect morphemes toru and yoru, as well as the existential verb oru, prevalent in the dialects of western Japan in general, and the central Kinki region in particular. We will discuss the semantic properties of these morphemes in five dialects using a survey of predicate structure in Japanese dialects. With the aid of an informant from Osaka we w
Testosterone is the main androgen affecting sexual differentiation in-utero. According to the twin testosterone transfer hypothesis, a female fetus sharing uterus with a male is exposed to higher testosterone levels. Likewise, a male fetus sharing uterus with another male is exposed to higher levels. In this short thesis, wages of twins in opposite-sexed pairs are compared to wages of twins in sam
This paper aims to examine effectiveness of currency hedging of forward contracts and options in international portfolio, consisting of assets denominated in Chinese Yuan and Indian Rupee. Instead of applying Markowitz’s portfolio optimization, mean-CVaR framework is used in order to deal with non-normality of return of financial assets as well as exchange rates. In this paper, the finding shows t
This research is to investigate and analyse an identity formation of an immigrant group in a host country. The author would like to understand immigrants’ identities as a diaspora community, by focusing on Turkish community in Sweden and identification process in terms of personal and collective identities, using the diaspora as a ground theory with semi-structured individual interviews in which n
Taxing sugar-sweetened foods has become a relevant question in Sweden. Proofs of this are the population’s huge intake of added sugar, an increasing share of obesity and large related medical treatment costs. This thesis gives a hands-on suggestion of how a tax on sugar-sweetened foods in Sweden could be constructed. The goal of this study is to decrease the sugar intake by 70 percentages of five
Basic human rights are not being met in many parts of the world. People in poverty suffer from hunger, ill-health, poor education and low standards of living which negatively affect their well-being. These reasons and poverty as a wide spread social problem that undermines the economy and development of entire nations, make poverty socially relevant and important to study. To understand how poor p
Purpose: The purpose of this paper is to investigate the audit profession's interpretation of the characteristic competence in sustainability assurance, and how this is practically demonstrated. Method: In this paper, a qualitative research with an inductive method approach has been used. Theoretical perspectives: Theories in this paper consist of Flint’s (1988) philosophy of auditing, Abbott’
This thesis concerns the variety known as Uchinaa-Yamatoguchi, spoken on the island of Okinawa and smaller surrounding islands. By discussing mainly historical, political, and social factors, the aim is to elicit the processes which affect its vitality and consequently are instrumental in the formation of its future. As complements to the already existing material relevant to the subject, a survey
This thesis investigates the stock return and its variance around seasoned equity offering announcements for Swedish companies listed on the OMX Large cap, Mid cap and Small cap exchanges. The analysis is made on a full sample containing 52 SEOs, as well as two sub-samples containing underwritten and non-underwritten SEOs. The framework for the event study is OLS regressions based on the CAPM-mode
Syftet med studien var att uppmärksamma vilken betydelse uppskattning och feedback har för medarbetare och chefers arbetsglädje på arbetsplatsen. Fokus har legat på hur de anställda uppfattar kopplingarna mellan begreppen och komplexiteten kring kommunicerandet av dem. Genom semistrukturerade intervjuer med personal på en arbetsförmedling och ett bankkontor (n=11) har en djupare förståelse skapats
Syftet med uppsatsen är att utreda de konsekvenser IASB:s föreslagna förändring av IAS 37 skulle ha för berörda svenska företag och intressenter. En induktiv ansats med både kvantitativ och kvalitativ metod. Vår kvantitativa data är insamlad från årsredovisningar för företagen i vårt urval. Vår kvalitativa data är insamlad från epostkorrespondens med en redovisningsansvarig, samt intervju med en r
This paper empirically investigates explanations to the gender wage gap in urban Nicaragua for 2005 and 2009. For this task, using data from the EMNV survey, we applied an Oaxaca-Blinder (1973) decomposition (standard and correcting for selection bias) of the mean wage and the novel Recentered Influence Function (RIF) regression method introduced by Firpo, Fortin, and Lemieux (2009) for the wage d
Purpose: To compare and analyse four cases and some relevant journal articles. Methodology: Case studies/Cross sectional design and qualitative interviews. Theoretical perspectives: Transaction cost theory and relevant journal articles in order to identify motives already brought to the publics attention. Empirical foundation: Interview with either CEO alternatively head of investor relations/a
