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Motivationsfaktorer till investeringsbeslut i miljöcertifierade fastigheter : Hur inverkar olika motivationsfaktorer vid fastighetsbolags investeringsbeslut i miljöcertifierade fastigheter? / Motivators to environmentally certified property investments : How does different motivators impact on real estate companies’ investment decisions in environmentally certified properties?Lundgren, Hanna, Gustafsson, Tilda January 2019 (has links)
The background of our thesis is the fact that properties and their related industry have a big negative impact on our environment. Since the real estate business is an important part of how the society is constructed, environmental solutions and sustainable real estate development can contribute to positive climate changes globally. The last decades have shown an increasing number of green properties, however the proliferation on the Swedish market is still slow. Existing research describes different benefits and motivators that should encourage investments in environmentally certified properties among real estate companies. Benefits that are established are for example lower energy- and maintenance costs, lower vacancy rate, an improved company image and increasing market value. We believe there is a gap of information considering how the real estate companies experience that these benefits are generated from a green building, as well as how motivators have impacted on the companies’ investment decisions. The purpose of this thesis is therefore to explain how different motivators affect real estate companies to invest in environmentally certified properties. To answer the purpose of our thesis, we have created four different hypotheses based on existing research which includes an improved result, increased economic profitability, improved company image and the opportunity of incentive programs and economic contributions. The hypotheses of our study have been tested with a quantitative method, through a survey. Collected data from our study has been analysed through a multiple regression analysis, where the four motivators have been analysed against the real estate companies share of investment decisions in environmentally certified properties. The conclusion of this thesis is that none of the hypotheses reached statistical significance and therefore the collected data cannot prove any relations between the motivators and companies’ investment decisions. Although, through our study, we have been able to identify both differences and similarities between theoretical claims and the result from our study. Even though statistical relations cannot be confirmed, the survey has collected descriptive data which contributes to a general view of how Swedish real estate companies today evaluate environmentally certified properties and how they are motivated to invest in these properties.
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Goodwillnedskrivningarnas värderelevans : En studie på den svenska marknaden / Value relevance of goodwill impairment loss : A study on the Swedish marketBerggren, Melinda, Stensgaard, Simon January 2019 (has links)
I denna studien har 97 företag på Stockholmsbörsens Large Cap undersökts för de finansiella åren 2016 och 2017. Syftet med studien har varit att förklara sambandet mellan nedskrivning av goodwill och börsvärde för företag på den svenska aktiemarknaden samt att analysera och jämföra studiens resultat med tidigare forskning som utförts på utländska marknader. Det innebär att goodwillnedskrivningens värderelevans har undersökts för att se om företagens börsvärde påverkas när nedskrivning av goodwill görs samt om informationen påverkar investerarens beslut. För att undersöka det har vi utgått från en modell som har tillämpats av andra forskare. Modellen innefattar variablerna börsvärde, eget kapital, resultat före skatt, redovisad goodwill och nedskrivning av goodwill; och information om dessa har inhämtats från företagens årsredovisningar. Undersökningen gjordes med hjälp av en multipel regressionsanalys. Det positiva sambandet mellan börsvärde och eget kapital och resultat före skatt som resultatet påvisade innebar att vi kunde anta att aktiemarknaden i stort är värderelevant. För att undersöka goodwillnedskrivningarnas värderelevans krävdes det att redovisad goodwill var en värderelevant variabel vilket resultatet visade. Ett positivt samband kunde påvisas mellan nedskrivning av goodwill och börsvärde, vilket indikerar att det inte är värderelevant. Detta tyder på att dessa nedskrivningar inte ger investerare någon tillförlitlig information i investeringsbeslut. / In this study 97 companies from Nasdaq Stockholm´s Large Cap has been examined for the financial years 2016 and 2017. The purpose of the study has been to explain the correlation between goodwill impairment loss and market value for companies on the Swedish market and to analyze and compare the study´s results with previous research that has been found on foreign markets. This means that the value relevance of goodwill impairments has been examined to see if the companies´ market value is affected when goodwill impairment loss is made and if the information affects the investors decision. A model previously used by other researchers has been applied to examine this. The model includes the variables market value, book value, pre-tax profit, carrying value of goodwill and goodwill impairment loss; and information about these has been collected from the companies’ annual reports. The study was done using a multiple regression analysis. The positive correlation between market value and the variables of book value and pre-tax profit means that we could assume that the stock market is value relevant. In order to investigate the value relevance of goodwill impairment loss it was required that reported goodwill was a value relevant variable, which the result showed. A positive correlation could be demonstrated between impairment of goodwill and market capitalization, which indicates that it is not value relevant. This indicates that these impairment losses do not give investors any reliable information in investment decisions.
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Det varumärkesrättsliga förväxlingsriskskyddet för varuformer med funktionella inslag : Varuutstyrselmärket som grund för invändning mot tredje mans EU-varumärkesansökanGierlöff, Gustav January 2019 (has links)
All three shape marks-exclusions in EUTMR art. 7 e) can be avoided by adding an essential element to a shape, which is not attributable to the conditions set out in the exclusions, such as a distinctive nonfunctional element. A valid shape mark registration gives the rights holder the right to prevent other trade mark registrations of identical or similar signs for identical or similar goods if there exists a likelihood of confusion on the part of the public, as well as to initiate infringement proceedings against anyone who uses such a sign in their line of business. Under the test for likelihood of confusion, it is assessed to what extent the average consumer remembers a distinctive sign, which is not limited to its distinctive elements. Since the average consumer is capable to remember other elements than distinctive elements, only negligible elements are excluded from the average consumer’s overall perception of the sign. Non-distinctive elements are not necessarily deemed negligible, depending on their size and/or position within the mark. So, while functional elements are usually perceived as merely functional or ornamental, and thus non-distinctive, they may still be deemed non-negligible due to their size and/or position within the mark. Case law shows that a likelihood of confusion may therefore follow as a result of two marks only sharing an element deemed non-distinctive on its own. The CJEU has also expressed that the public interest behind the test for likelihood of confusion is to secure the rights holder’s interests and not to secure the competitors’ need for a free access to signs and elements. The need to keep certain signs and elements free is therefore not considered a relevant factor in the test for likelihood of confusion. So, while it may seem logical that a sign, which is registrable only due to incorporating a distinctive element as a part of a complex mark, would have a scope of protection limited only to that distinctive element, case law shows that such a conclusion is not necessarily true. In this thesis it is argued that if the average consumer does not even perceive that a functional element constitutes a part of a complex decorated shape mark, consisting of both e.g. a functional naked shape and the added distinctive element, the functional element is negligible and will not be remembered by the average consumer. But if the average consumer is able to perceive a functional naked shape or element as its own indication of origin, or at least as an element of such a complex mark, its size and position alone in the complex mark could be enough to be able to establish a similarity of signs with another resembling shape, even if the latter lacks the inclusion of the same distinctive element. If the other shape does not deviate enough from the visual appearance of the functional naked shape or element in the registered complex mark, the similarity of the signs could be enough to cause a likelihood of confusion.
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Tidiga varningssignaler vid en konkurs : Vilka faktorer kännetecknar vägen till konkurs?Gashi, Liridona January 2019 (has links)
No description available.
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Idrottslig prestation och ekonomisk ställning : En sambandsstudie i fotbollsklubbarTavakol, Amir, Jakobsson, Sanna January 2009 (has links)
<p><strong>Purpose</strong>: Examine if there is a connection between the athletic performance and the financial status in football clubs.</p><p><strong>Theoretical perspectives</strong>: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.</p><p><strong>Empirical foundation</strong>: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009’s league table place is also included since tests have been done with one year’s displacement between the financial status and the league table.</p><p><strong>Conclusion</strong>:</p><ul><li>There is no correlation between solidity and the place in the league table in Allsvenska football clubs.</li><li>There is no correlation between net profit and the place in the league table in Allsvenska football clubs.</li><li>There is no correlation between equity and the place in the league table in Allsvenska football clubs.</li></ul>
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Dressed for success : designing and managing regional strategic networksAndresen, Edith January 2011 (has links)
Inter-organizational network initiatives such as regional strategic networks (RSNs) are often used by firms and public agencies to support regional development and competitiveness. RSNs are designed networks managed by a hub and financed by public or private means. RSN management is complex as members are autonomous and initially often loosely connected. The effects of RSNs on regional development are disputed as engineered relationship development may interfere with ongoing business relationships. Despite this, vast public funds are being invested in collaborative initiatives. Identifying factors affecting RSN performance will provide a better basis for evaluating and managing such initiatives. Based on concepts such as actors, resources, and activities findings are reported from longitudinal case-studies built on interviews with 68 members and hubs in four RSNs. Data were also collected through participant observation, conversations, archival data and emails. Findings indicate that factors such as evaluation criteria, member composition, relationships, location, goals, the hub, physical and human resources, knowledge sharing and development, resources, policies and norms, social activities, and communication exert an impact on entrepreneurship and cooperation. The first paper focuses on factors such as actor composition, actor goals, number of actors, and activities facilitating relationship development and commitment. The second paper identifies a framework of seven tasks to be performed by the hub. The effects on development of preferences and atmosphere are dealt with in the third paper. Effects of cooperation between public/private sector and universities are addressed in the fourth paper, and entrepreneurial processes in network contexts are analyzed in the fifth one. The important management role of the hub is emphasized as is carefully considered member composition. Relationships and commitment are found to be crucial. These factors are not covered by national and regional performance criteria. They merit a place of their own.
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Idrottslig prestation och ekonomisk ställning : En sambandsstudie i fotbollsklubbarTavakol, Amir, Jakobsson, Sanna January 2009 (has links)
Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs. Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies. Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009’s league table place is also included since tests have been done with one year’s displacement between the financial status and the league table. Conclusion: There is no correlation between solidity and the place in the league table in Allsvenska football clubs. There is no correlation between net profit and the place in the league table in Allsvenska football clubs. There is no correlation between equity and the place in the league table in Allsvenska football clubs.
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Evaluación del uso de medidas de calidad de vida en la práctica clínica : aplicación a pacientes con cataratasValderas Martínez, José María 22 June 2005 (has links)
The objective of this work is the evaluation of the impact on health care of the systematic use of health related quality of life (HRQL) measures. A systematic review and a meta-analysis of randomized clinical trials were performed. A novel method was developed for the interpretation of scores that was based on Item Response Theory and it was applied to Visual Function Index VF-14, a perceived visual function measure for cataract patients. In a before-after trial, the visual function of 833 consecutive cataract patients attending 19 ophthalmologists in hospital and primary care based practices was routinely assessed. The results suggest that the feed back on HRQL and perceived health to health professionals might improve some aspects of medical care process, but not its outcome. / El objetivo del presente trabajo es evaluar el impacto en la atención médica del uso sistemático de instrumentos de medida de la calidad de vida relacionada con la salud (CVRS). Para ello se realizó una revisión sistemática y meta-análisis de ensayos clínicos. Se desarrolló un método para la interpretación de las puntuaciones basado en Teoría de Respuesta al Ítem y se aplicó al Índice de Función Visual VF-14, una medida de función visual percibida para pacientes con cataratas. Se diseñó un estudio de intervención antes-después en el que se midió de forma sistemática la función visual de 833 pacientes con cataratas que acudieron de forma consecutiva a las consultas de 19 oftalmólogos en centros hospitalarios y de atención primaria. Los resultados indican que la administración de información sobre CVRS y salud percibida a los profesionales de la salud podría modificar algunos componentes del proceso de la atención sanitaria, pero no su resultado. / L' objectiu del present treball és l'avaluació de l'impacto a l' atenció mèdica de l'us sistemàtic dels instruments de mesura de la qualitat de vida relacionada amb la salut (QVRS). Es realitzà una revisió sistemàtica i meta-anàlisi d'assaijos clínics. Es va desenvolupar un mètode per a la interpretació de les puntuacions basat en la Teoria de Resposta a l'Ítem que es va aplicar a l'Índex de Funció Visual VF-14, una mesura de funció visual percebuda per a pacients amb cataractes. Es va dissenyar un estudi d'intervenció abans-després en el que es mesurà de forma sistemàtica la funció visual de 833 pacients amb cataractes atesos de forma consecutiva a les consultas de 19 oftalmòlegs de centres hospitalaris i d'atenció primària. Els resultats indiquen que l'administració d'información sobre QVRS i salut percebuda als professionals de la salut pot modificar alguns components del procés de l' atenció sanitària, pero no el seu resultat.
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Elisabeth Nordin : En kvinnlig pionjär inom specialundervisningenSahin, Bozarslan January 2018 (has links)
With the enlightenment thought in the 18th century, progress of man’s development grew to something better. Throughout this era all the way to the 19th century, the thought that the human kind can develop and evolve was every man’s pursue. It was believed that with the help of education, deaf and blind people could be given a chance for a normal set of life. That given the right tools they could be removed from the outline of society and brought into the social world. Throughout this time-period there where two different active ways of education that inspired educationalists in Europe and America. The German school, which focused on the development and use of speech and the French school which taught and focused on the visual language, i.e. sign language. This report puts interest in the development of the Swedish teacher Elisabeth Nordin’s chosen education system and its results. It was essential to study the background of education and care for the deaf and blind, in order to understand its progress. Furthermore, it gives a comparison of Sweden’s development in this area. Presenting a result of which the system of education for deaf and blind has gone from crippling them, to enchanting them a life of independency.
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Evaluating Hybrid Neural Network Approaches to Multimodal Web Page Classification Based on Textual and Visual Features / Extrahering av Representationer och Ensembletekniker för Multimodal Klassifiering av Webbsidor. : Utvärdering av neurala nätverksmodeller och ensembletekniker för multimodal webbsideklassificering.Ivarsson, Anton January 2021 (has links)
Given the explosive growth of web pages on the Internet in the last decade, automatic classification and categorization of web pages have grown into an important task. This thesis sets out to evaluate whether or not methods for text and image analysis, which had not been evaluated for web page classification, could improve on the state-of-the-art methods in web page classification. In web page classification, there is no dataset that is used for benchmarking. Therefore, in order to make comparisons, baseline models are implemented. The methods implemented are Bidirectional Encoder Representations from Transformers (BERT) for text and EfficientNet B4 for images. This thesis also sets out to evaluate methods for combining knowledge from two models. The thesis concludes that the proposed methods do improve on the state-of-the- art methods in web page classification. The proposed methods achieve approximately 92% accuracy while the baselines achieve approximately 87%. The proposed methods and the baselines are shown to be different using McNemar’s test at a significance level 0.05. The thesis also concludes that weighted average of logits could be preferable to weighted average of probabilities; weighted average of logits could be a more robust method, although more research is needed. / Givet den explosiva tillväxten av webbsidor på Internet under det senaste decenniet har automatisk klassificering och kategorisering av webbsidor vuxit till en viktig uppgift. Denna avhandling syftar till att utvärdera huruvida nya metoder för text- och bildanalys, som inte hade utvärderats för klassificering av webbsidor, skulle kunna prestera bättre än de senaste metoderna som har använts i området. Inom webbsideklassificering finns det inget dataset som används för jämförelser. För att göra jämförelser implementeras därför referensmodeller. De nya metoderna som implementerats är Bidirectional Encoder Representations from Transformers (BERT) för text och EfficientNet B4 för bilder. Den här avhandlingen syftar också till att utvärdera metoder för att kombinera kunskap från två modeller. Avhandlingen drar slutsatsen att de nya metoderna presterar bättre än de senaste metoderna inom klassificering av webbsidor. De nya metoderna uppnår cirka 92% noggrannhet medan referensmodellerna uppnår cirka 87%. De nya metoderna och referensmodellerna visar sig vara olika med hjälp av McNemars test med en signifikansnivå av 0.05. Avhandlingen drar också slutsatsen att det viktat genomsnitt av logits skulle kunna vara att föredra framför viktat genomsnitt av sannolikheter; viktat genomsnitt av logits skulle kunna vara en mer robust metod men måste undersökas mer.
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