Sökning: "Anders Bond"

Visar resultat 1 - 5 av 16 uppsatser innehållade orden Anders Bond.

  1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. LÄS MER

  2. 2. Tillämpning av IFRS under högkonjunktur : En undersökning av icke noterade K3-fastighetsbolag

    Kandidat-uppsats, Högskolan Väst/Avd för företagsekonomi

    Författare :Anders Dahnér; [2017]
    Nyckelord :IAS 40; IFRS; Voluntary; incentives; K3-companies; Real estate companies; IAS 40; IFRS; Frivillig; incitament; K3-företag; Fastighetsbolag;

    Sammanfattning : Uppsatsens fokus var att undersöka i vilken utsträckning icke noterade K3-fastighetsbolag i Stockholm, Sverige frivilligt tillämpar verkligt värde genom användandet av International Financial Reporting Standards, IFRS som redovisningsstandard. Ämnet är aktuellt med tanke på de höga marknadsvärdena på fastighetsmarknaden i Sverige. LÄS MER

  3. 3. User Responsive User Experience Design: Building a Conceptual Framework

    Kandidat-uppsats, Högskolan i Borås/Akademin för bibliotek, information, pedagogik och IT

    Författare :Anders Holm; Christoffer Sundberg Kullström; [2015]
    Nyckelord :user experience; user experience design; interaction design; usability; responsive web design; user responsiveness; personas; adaptive systems; adaptivity; personalization; customization; adaptive user interfaces; e-banking; internet banking; information systems; human-computer interaction; användarupplevelse; användarupplevelsedesign; interaktionsdesign; användbarhet; responsiv webbdesign; användarresponsivitet; personas; adaptiva system; adaptivitet; personifiering; anpassning; adaptiva användargränssnitt; internetbank; informationssystem; människa-dator interaktion;

    Sammanfattning : To a large extent, business-customer interactions are acted out on digital meeting places. When the possibilities for businesses to engage in face-to-face interactions decrease, relationship building and customer service becomes more of a challenge. LÄS MER

  4. 4. The Bond Equity Yield Ratio : An investigation of its forecasting ability in Denmark, Finland, Norway and Sweden

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Anders Karlén; Sebastian Poulsen; [2014]
    Nyckelord :;

    Sammanfattning : Scientists and practitioners have for decades attempted to find methods to forecast movements in the capital markets, thereby trying to find a way to outperform the market. The origins of forecasting literature investigated traditional financial and accounting ratios such as the dividend yield (D/P) and the earnings yield (E/P). LÄS MER

  5. 5. Evaluation of a concrete plug : From the Dome Plug Experiment DOMPLU at Äspö HRL

    Master-uppsats, KTH/Betongbyggnad

    Författare :Anders Kristiansson; [2014]
    Nyckelord :DOMPLU; DOPAS; concrete plug; KBS-3V; measurement; full scale test; SKB; nuclear waste repository; DOMPLU; DOPAS; betongplugg; KBS-3V; mätningar; fullskaleförsök; SKB; kärnavfallsförvaring;

    Sammanfattning : In SKB’s Äspö Hard Rock Laboratory (HRL) a full scale test of a concrete plug,part of a sealing structure for the depository of spent nuclear fuel, has been carriedout. The aim of this thesis is to evaluate the behavior of the concrete plug and howit corresponds to assumptions made during the design. LÄS MER