Bakgrund: Hur företag väljer att redovisa sina tillgångar, speciellt immateriella tillgångar, har under de senaste decennierna varit föremål för mycket diskussion med tanke på finanskriserna som varit. Sedan 2005 skall alla börsnoterade koncerner inom EU följa IASBs standardverk IFRS regelverk. Lagändringen betyder bland annat att goodwill inte längre ska skrivas av på den nyttjandeperioden som en kostnad i resultaträkningen men skall istället årligen prövas för nedskrivning, ett så kallat, ”impairment test”. Syfte: Syftet med undersökningen blir att kartlägga Svensk redovisningspraxis av goodwill. Detta för att se om eller hur finanskriserna och lagändringar har påverkat goodwillvärdet hos Svenska koncerner. Uppsatsens fokuserar på noterade företag på OMX Stockholm Large Cap mellan åren 1992 och 2012. Metod: Arbetet har präglats av en kvantitativ metod då empirin och analysen har baserat sig i en granskning av årsredovisningar samt sammanfattning av liknande undersökningar gjorda. Vidare har ett flertal beräkningar gjorts för att senare sammanställa data i tabeller och diagram då detta underlättar för läsaren att bearbeta informationen. Slutdiskussion och resultat: Ett samband mellan konjunkturläget och nedskrivningar har inte kunnat stärkas av denna studie detta även fast det teoretiskt bör finnas ett starkt samband mellan en ekonomisk lågkonjunktur och nedskrivningar. Den fördjupade analysen visade vidare att goodwillnedskrivningar inte alls påverkas av konjunkturläget i Sverige under den undersökta perioden. Förslag till fortsatt forskning: En kartläggning av Svensk redovisningspraxis av andra immateriella tillgångar i kontrast till konjunkturläget vore intressant. Vidare vore det intressant att göra en kvalitativ studie för att få en djupare förstålse för de faktorer som påverkar goodwillnedskrivningar. / Background: The manner in how companies choose to disclose their assets, especially intangible assets, has in recent decades been the subject of much discussion in light of the financial crises of the past. Since 2005, all publicly traded companies within the EU have to follow the IASB's standard works IFRS. The law changes mean, among other things, that goodwill no longer should be amortized over the useful life as an expense in the income statement but will instead be tested for impairment annually, a so-called "impairment test". Objective: The aim of the study is to map the Swedish accounting practice of goodwill and see if or how the financial crises and law changes have affected the goodwill of Swedish corporations listed on the OMX Stockholm Large Cap between 1992 and 2012. Method: The thesis has been characterized by a quantitative method as empirical data and analysis has been largely based in an audit of financial statements and summary of similar studies done. In addition, several calculations have been made and later compiled in tables and charts, as this will help readers to process the information. Final Discussion and Results: An association between the economic situation and goodwill write downs has not been strengthened by this study this even though there theoretically should be a strong correlation between an economic recession and write downs. The in-depth analysis showed that goodwill write downs were not affected by the economic situation in Sweden during the studied period. Suggestions for future research: A survey of Swedish accounting practice of other intangible assets in contrast to the economic situation would be interesting. Furthermore a qualitative study so as to get a deeper understanding of the factors that affect goodwill write downs would be interesting.

In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions: • What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies? • What can simplify or enable human resource development and knowledge transference within smaller sized companies? • Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development? The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company. This in turn makes it easier for the companies to manage time and integrate the learning process into a usual workday for employees.

Thesis (M.S.)--University of Louisville, 1998. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.S.)--University of Louisville, 1998. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.A.)--Indiana University, 2010. / Title from screen (viewed on July 19, 2010). Department of Philanthropic Studies, Indiana University-Purdue University Indianapolis (IUPUI). Advisor(s): Dwight F. Burlingame, Philip V. Scarpino, Frances A. Huehls. Includes vitae. Includes bibliographical references (leaves 152-154).

Thesis (M.S.)--University of Michigan, 2002. / Includes bibliographical references.

Thesis (M.S.)--University of Michigan, 2001. / Includes bibliographical references.

Objetivos: avaliar a associação entre recessão gengival (RG) e qualidade de vida relacionada à saúde bucal (QVRSB) em uma população de adultos do sul do Brasil. Métodos: uma amostra representativa de Porto Alegre foi obtida em 2011 usando uma estratégia de amostragem probabilística de múltiplos estágios. Para este estudo, 740 indivíduos, 35-59 anos de idade e com ≥6 dentes foram incluídos. RG foi avaliada por dois examinadores calibrados em quatro sítios de todos os dentes presentes. O instrumento Oral Health Impact Profile (OHIP-14) foi utilizado para avaliar QVRSB. O OHIP-14 foi dicotomizado usando a resposta "repetidamente" como ponto de corte para impacto negativo. Modelos de regressão logística multivariados foram utilizados para avaliar a associação entre diversas limiares de RG com QV ajustando para idade, sexo, nível socioeconômico, fumo, cuidado odontológico e dentes perdidos. Resultados: a média do OHIP foi significativamente maior nos indivíduos com ≥1 dente com RG ≥2mm, ≥3mm, ≥4mm, e ≥5mm. Indivíduos com ≥1 dente com RG ≥2mm tiveram aproximadamente 2 vezes mais chance de ter impacto negativo quando comparado com indivíduos sem RG nesse limiar [odds ratio (OR)=1.99; 95% confidence interval (CI) 1.05-3.78]. Quando as faces vestibular e proximais foram analisadas separadamente, a presença de RG foi significativamente associada com pior qualidade de vida somente nos anteriores e não nos posteriores. RG na arcada inferior não causou impacto na QVRSB. Conclusões: QVRSB desta população adulta diminui na presença de RG, principalmente em dentes ântero-superiores. / Objectives: to assess the association between gingival recession (GR) and oral health-related quality of life (OHRQoL) in a Brazilian population of adults. Methods: a representative sample from Porto Alegre city was drawn in 2011 using a multistage probability sampling strategy. For this study, 740 individuals, 35-59 years of age and with ≥6 teeth were included. GR was assessed by two calibrated examiners at four sites in all present teeth. The Oral Health Impact Profile (OHIP-14) was used to assess OHRQoL. OHIP-14 was dichotomized using “fairly often” as the cut-off point for a negative impact. Multiple logistic regression models were fitted to define which descriptors of GR were associated with the dichotomous outcome of OHIP-14 adjusting for age, gender, socioeconomic status, smoking, dental care and missing teeth. Results: Mean OHIP was significantly higher for individuals with ≥1 tooth with GR ≥2mm, ≥3mm, ≥4mm, and ≥5mm. Individuals with ≥1 tooth with GR ≥2mm had approximately 2 times higher chance of having a negative impact compared to individuals without GR of this threshold [odds ratio (OR)=1.99; 95% confidence interval (CI) 1.05-3.78]. When buccal and proximal sites were analyzed separately, the presence of GR was significantly associated with worst quality of life only in anterior and not in posterior teeth. GR in the lower arch had no impact on OHRQoL. Conclusions: OHRQoL of this adult population decreases in the presence of GR, mainly in upper and anterior teeth.

Since the Soviet collapse in 1991, Cuba tried intensively to attract foreign direct investments in order to improve the economic situation. The first reform was made in 1995, which was not a success, since both foreign direct investment and joint ventures decreased in the beginning of the 21st Century. In response, the government implemented a new law concerning foreign direct investment in 2014, with more relaxed regulations and increased benefits for the investors. This study aimed to examine whether the 2014 reform had solved the problems that existed under the previous law and the new reforms had helped Cuba’s exports. The purpose was therefore to investigate to which industry foreign direct investment should be allocated. The study took two approaches. First, it applied the Revealed Comparative Advantage model to distinguish effective from ineffective industries. It included a field study that aimed to gain understanding of the effect the new law has had so far, and whether it could improve exports. In addition, the field study attempted to determine where foreign direct investment should be allocated. The results indicated that Cuba has a comparative advantage in two industries: mining and agriculture. These industries were therefore examined in the field study. Key findings showed that ongoing issues, such as bureaucracy, lack of legal security and the wage policies of government employment agencies still exist, despite the introduction of new legislation. However, the new law may create increasing export possibilities in the food and mining industries, since Cuba has an outwardly-orientated policy and large factor proportions in agriculture and mining that could be exploited. / Minor Field Study (MFS)

Submitted by Marcel Grillo Balassiano (marcelbalassiano@icloud.com) on 2017-03-06T16:55:53Z No. of bitstreams: 1 Dissertação_Marcel Grillo Balassiano.pdf: 1230766 bytes, checksum: df330017792e8142ecc6a71a6076c24e (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2017-03-08T17:13:56Z (GMT) No. of bitstreams: 1 Dissertação_Marcel Grillo Balassiano.pdf: 1230766 bytes, checksum: df330017792e8142ecc6a71a6076c24e (MD5) / Made available in DSpace on 2017-03-23T14:00:48Z (GMT). No. of bitstreams: 1 Dissertação_Marcel Grillo Balassiano.pdf: 1230766 bytes, checksum: df330017792e8142ecc6a71a6076c24e (MD5) Previous issue date: 2017-02-06 / Brazil is currently undergoing a very strong economic slowdown, and, according to the Economic Cycles Dating Committee (CODACE), Brazil has been in recession since the second quarter of 2014. Given this situation, one of the debates in the Brazilian economy currently is about the reasons for this recent slowdown in Brazilian growth. There is a part that credits this deceleration to external factors; another, to internal factors. Empirical evidence from Matos (2016), through a panel study with a sample of 14 emerging countries, concluded that only 30% of the Brazilian deceleration can be explained by external factors. So, the objective of this dissertation is to analyze the performance of the Brazilian economy between 1980 and 2015, focusing on the Brazilian deceleration post-2010, under three different methods: comparative analysis, panel data and synthetic control. All the methodologies show that Brazil has suffered a strong deceleration of its economy in recent years, especially in the biennium 2014-2015. Moreover, the recent gap of the performance of the Brazilian economy with some comparison groups, which has not occurred in other periods of the past, reinforces the view that this recent loss of pace is largely due to specific factors in our economy. / O Brasil atualmente vem passando por um processo de desaceleração muito forte da sua economia, e, de acordo com o Comitê de Datação de Ciclos Econômicos (CODACE), o Brasil está em recessão desde o segundo trimestre de 2014. Diante desse quadro, um dos debates na economia brasileira atualmente é sobre os motivos dessa desaceleração recente do crescimento brasileiro. Há uma parte que credita essa desaceleração principalmente a fatores externos; outra, a fatores internos. Evidências empíricas de Matos (2016), por meio de um estudo em painel com uma amostra de 14 países emergentes, concluí que apenas 30% da desaceleração brasileira pode ser explicada por fatores externos. Então, o objetivo desta dissertação é analisar o desempenho da economia brasileira entre 1980 e 2015, com foco na desaceleração brasileira pós-2010, sob três métodos diferentes: análise comparativa, dados em painel e controle sintético. Todas as metodologias mostram que o Brasil sofreu uma forte desaceleração da sua economia nos últimos anos, em especial no biênio 2014-2015. Além disso, o descolamento do desempenho da economia brasileira recentemente com alguns grupos de comparação, o que não ocorreu em outros períodos do passado, reforça a visão de que essa perda de ritmo recente decorre, em grande medida, de fatores específicos da nossa economia.