Filtyp
Sammanfattning: Syfte: Syftet med detta examensarbete är att förklara hur revisorer ser på risk när de bedömer potentiella klienter. Metod: Ett positivistiskt angreppssätt och en deduktiv ansats, med en kvantitativ metod, har använts för att nå fram till resultat för analysen. Teoretiskt perspektiv: Studien utgår ifrån ett eklektiskt teoretiskt angreppssätt och tidigare forskning inom området. Teo
Public Private Partnership, PPP, is a public procurement method involving the private sector used in several countries all over the world, now upcoming in Sweden. The UK, most prominent within this method, states that it offers good value for money, but the economic and financial benefits of PPP are still uncertain and subjects of debate. In order for the projects to be successful and to achieve v
As we have evolved, human beings have developed a wide range of disciplines and discourses through which we address, analyse, dissect, explore and seek to progress, various aspects of our lives and what it is to be a human person. When considered from the perspective of each of these individual disciplines or vantage points different human features and aspects become the focus, depending on the le
This thesis is to introduce the international fora of social human rights, focusing on the social security system of Finland. To demonstrate the complexity of the subject, analyses are made in solidarity, nature of norms and social dialogue. Regardless of the efforts of the International Labour Organization to stabilize social security matters by different Conventions and Covenants, at the nation
Utilizing a modified version of the affect misattribution procedure, event-related brain potentials of 32 Caucasian participants were examined in order to study the effects of allocation of attention on early racial face perception and discrimination. When attention was directed away from faces, towards ambiguous non-face stimuli, larger N1s, peaking at approximately 110 ms after stimulus onset, w
This report initially asks the question of why Robotic Vacuum Cleaners are not a regular part of our everyday lives. The concept of a completely automated robotic aid to help us with our chores seems, at glance, an attractive proposition. Interviewing various groups of users suggests that most robotic vacuum cleaners do have some technical problems like limitations in suction power and inability t
Science parks are the facilitators of innovation, hosting new high-technology businesses. There are thousands of SMEs in Science Parks all around the world. This thesis is looking at an environmental initiative addressing these firms, IDEON‘s Lightfoot Academy. The science parks around the world have several approaches addressing sustainability. These approaches are outlined in the thesis, includi
Smart grid technology is promising significant increases in efficiency for the electricity industry, savings for end-consumers and associated reductions in CO2 emissions for society. Yet smart grids in Europe are developing slower than expected. This work describes the drivers and barriers for the development of the smart grid in Europe and investigates how to increase the value creation for utili
Syfte: Syftet med den här uppsatsen är att ge en klarare bild av gasellföretagen, vilka tillväxtstrategier de använder för att nå tillväxt. Finns det något unikt hos gasellföretagen som gör att når en så hög tillväxt? Metod: Med en kvalitativ undersökning genom intervjuer av företag på Dagens Industris lista över gaseller i Skåne vill vi undersöka förhållandet mellan tillväxt och strategi genom at
The purpose of our thesis is to, based on theory, investigate if venture capital investment generates value by increasing the credibility of Swedish start-up firms. If so, we continue by studying which factors influence the credibility value added in Sweden. The methodology is based on the concept of non-financial value added (NFVA) and we use primary data collected through a survey. We conclude t
Purpose: The current thesis assignment aims to quantitatively verify systematic character of default risk and the statistical quality of the competing three- and four-factor asset pricing models. Method: The experimental design applied to this study is premised on the three-factor model of Fama and French enhanced by default risk factor. The study utilizes the factor mimicking portfolio technique
Objectives: In this thesis we studied the performance of active extension portfolios constructed by using momentum/contrarian strategies. Fundamentally, the difference between the 130/30 and the long-only asset classes is the relaxation from the long-only constraint. The main implication of this study is to find out whether the 130/30 strategy is value adding, in comparison to other actively manag
In the past two decades the European banking industry has undergone an intense process of reshaping, fostered by a junction of reasons. Consolidation of the industry has been increasing at an accelerating pace. However, continental literature in the field is still not thorough or conclusive. While European banking M&As have been up to now judged as creating more value than their US counterpart
The present research is aimed at analyzing spirituality according to the way it is presented in academic management literature. To uncover comprehensively way this phenomenon is described, a thorough scientific analysis of the selected articles was performed including coding the materials, systematically categorizing them as well as critically investigating particular aspects. While conducting the
Purpose: The thesis purpose is to examine how investors values differences in sales growth and profitability, as well as reacts to reported changes in these variables. In addition, the authors evaluate whether it is possible to earn abnormal returns, using Jensen´s alpha, by investing in stocks after reported improvements in these variables. Methodology: Due to the quantitative nature of the thesi
The purpose with our thesis is to describe and analyse how the Swedish universities can make their audit education relevant and in line with the requirements for the future external audit market. The thesis has an abductive approach and we use a qualitative method in our research, this to get more dept in our study. This has been done by a number of semi-structured interviews, both by phone and in
This paper compares credit pricing on the bond market and the credit default swap market with focus on countries of the Euro zone and in particular on Greece. For the period 2006 to 2008 we find that the two markets are closely related and that the CDS market is the main forum of price discovery. After 2008 the relationship loosened, however we find evidence that the bond market still is affected
