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Venture Performance and Motivation of Business Foundation - An empirical Study in the Free-state Saxony / Unternehmenserfolg und Motive der Existenzgründung - Eine empirische Untersuchung im Freistaat SachsenKegel, Anja 26 January 2015 (has links) (PDF)
Die Zielstellung der Arbeit besteht darin zu untersuchen, in welchem Umfang Motivation und Opferbereitschaft eines Unternehmers auf die Leistungskraft des Unternehmens wirken, und inwieweit demographische Faktoren wie Geschlecht und Alter die persönlichen Ansichten des Unternehmers, dessen Motivation, dessen Opferbereitschaft und die Start-up-Hürden beeinflussen.
Im Weiteren geht es darum, die Bedeutung des Unternehmertums für die Wirtschaft zu analysieren, vor allem in den fünf neuen Bundesländern und insbesondere in Sachsen.
Untersuchungsergebnisse in Bezug auf Persönlichkeitsmerkmale des Unternehmers im Zusammenhang mit dem Erfolg des eigenen Unternehmens werden vorgestellt.
Es werden Hypothesen über den Zusammenhang zwischen Motivation, Opferbereitschaft und den Unternehmenserfolg aufgestellt und mit Methoden der mathematischen Statistik beurteilt.
Schließlich werden die wesentlichen Merkmale eines Unternehmers beschrieben.
Um statistische Analysen durchzuführen und tragfähige Aussagen zu gewinnen, wurden zuerst Fragebögen am mehr als 100 neugegründete Unternehmen verschickt. Im Rücklauf kamen 102 Fragebögen in die engere Auswertung. Es wurden zwei Faktorenanalysen mit SPSS durchgeführt, wobei hier insgesamt 35 erfasste Merkmale (mit jeweils 5 Merkmalsausprägungen) zur Unternehmensgründung eingegangen sind und 7 Faktoren für die weitere Betrachtung ausgewählt wurden:
- Grad der Unabhängigkeit
- Priorität der Familie
- Grad der Selbständigkeit
- Politische Entscheidungsmotive
- Priorität des Unternehmens
- Konfliktpotential
- Risiken im Lebensunterhalt
Mithilfe des Chi-Quadrat-Unabhängigkeitstests wurde abschließend der paarweise Zusammenhang jeweils zwischen einem der genannten 7 Faktoren und den zwei für die Zielgröße „Erfolg des Unternehmen“ ausgewählten Merkmale „Umsatzwachstum“ und „Kapitalrückfluss – Investition“ untersucht, um hier wesentliche Abhängigkeiten aufzudecken. / The purpose of this paper is to analyse the factors of successful entrepreneurship, whether or not age, sex or personal traits such as motivation and level of risk / sacrifice determine the outcome of business or if more external factors are the key drivers. Furthermore the research focusses on entrepreneurship in the New Laender, particularly Saxony, after the reunification and the importance for the economy in general.
The research was done through interviews and mail-outs of questionnaires to more than 100 recently founded enterprises of which 102 replies were utilized in the final analyses.
Hypotheses of potential correlation between personal traits and characteristics and success of business were analysed and tested using SPSS factor analyses.
The SPSS analysis concentrated on 35 characteristics with 5 different values and an additional 7 factors:
- Level of independence
- Priority of family
- Level of self-reliance
- Political motivation in decision making
- Priority of the business itself
- Conflict potential
- Level of risk taking
Utilizing the ‚Chi-Square-Independence‘ - test further correlation analyses was performed to investigate the 7 factors and their individual relation / dependency with the two main characteristics Growth of Turnover and Return on Investment
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Contributions à la génération aléatoire pour des classes d'automates finis / Contributions to uniform random generation for finite automata classesJoly, Jean-Luc 23 March 2016 (has links)
Le concept d’automate, central en théorie des langages, est l’outil d’appréhension naturel et efficace de nombreux problèmes concrets. L’usage intensif des automates finis dans un cadre algorithmique s ’illustre par de nombreux travaux de recherche. La correction et l’ évaluation sont les deux questions fondamentales de l’algorithmique. Une méthode classique d’ évaluation s’appuie sur la génération aléatoire contrôlée d’instances d’entrée. Les travaux d´écrits dans cette thèse s’inscrivent dans ce cadre et plus particulièrement dans le domaine de la génération aléatoire uniforme d’automates finis.L’exposé qui suit propose d’abord la construction d’un générateur aléatoire d’automates à pile déterministes, real time. Cette construction s’appuie sur la méthode symbolique. Des résultats théoriques et une étude expérimentale sont exposés.Un générateur aléatoire d’automates non-déterministes illustre ensuite la souplesse d’utilisation de la méthode de Monte-Carlo par Chaînes de Markov (MCMC) ainsi que la mise en œuvre de l’algorithme de Metropolis - Hastings pour l’ échantillonnage à isomorphisme près. Un résultat sur le temps de mélange est donné dans le cadre général .L’ échantillonnage par méthode MCMC pose le problème de l’évaluation du temps de mélange dans la chaîne. En s’inspirant de travaux antérieurs pour construire un générateur d’automates partiellement ordonnés, on montre comment différents outils statistiques permettent de s’attaquer à ce problème. / The concept of automata, central to language theory, is the natural and efficient tool to apprehendvarious practical problems.The intensive use of finite automata in an algorithmic framework is illustrated by numerous researchworks.The correctness and the evaluation of performance are the two fundamental issues of algorithmics.A classic method to evaluate an algorithm is based on the controlled random generation of inputs.The work described in this thesis lies within this context and more specifically in the field of theuniform random generation of finite automata.The following presentation first proposes to design a deterministic, real time, pushdown automatagenerator. This design builds on the symbolic method. Theoretical results and an experimental studyare given.This design builds on the symbolic method. Theoretical results and an experimental study are given.A random generator of non deterministic automata then illustrates the flexibility of the Markov ChainMonte Carlo methods (MCMC) as well as the implementation of the Metropolis-Hastings algorithm tosample up to isomorphism. A result about the mixing time in the general framework is given.The MCMC sampling methods raise the problem of the mixing time in the chain. By drawing on worksalready completed to design a random generator of partially ordered automata, this work shows howvarious statistical tools can form a basis to address this issue.
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Monitoramento da satisfação de clientes em empreendimentos imobiliáriosCavassin, Rebecca Tarasiuk Borba 30 May 2014 (has links)
A tendência à implantação e certificação de Sistemas de Gestão da Qualidade (SGQ) tem sido estudada pelo mundo, pois há diversos autores que citam como uma das maiores influências para a implantação desse sistema a melhora do relacionamento com o cliente. Porém, apesar da crença na relação entre a qualidade, satisfação do cliente e retorno econômico, é preciso uma melhor compreensão nesta área. Este trabalho tem por objetivo avaliar a relação entre a implantação de SGQ e a satisfação dos clientes de empreendimentos imobiliários novos na cidade de Curitiba. Para a obtenção de dados, a fim de sustentar este trabalho, realizou-se um estudo preliminar e um trabalho de levantamento quantitativo de dados. A primeira etapa buscou informações relevantes para a construção e a validação do questionário utilizado na segunda parte, a qual se destinou à captação da percepção do cliente final. Foram obtidos 386 questionários respondidos no período de março a novembro de 2013. Por meio de Análises Descritivas dos dados, verifica-se que amostra demonstra ser fiel ao universo da pesquisa, sem haver discrepâncias significativas. Para a realização da análise da amostra, considerou-se a abordagem definida pelos autores Hair et al. (2010), em que um modelo de satisfação do cliente só é plenamente compreendido quando se estuda: a variável, os construtos e os relacionamentos entre duas ou mais variáveis. Portanto, realizaram-se diversas Análises Descritivas, bem como os testes estatísticos Qui-Quadrado e Análise Discriminante, a fim de estudar as variáveis componentes da satisfação. Em seguida os constructos, os quais foram obtidos por meio da Análise Fatorial. Foram estudados por fim, a relação entre as variáveis através da Regressão Linear Múltipla dos dados. Como resultado desta pesquisa, percebeu-se que não é possível basear a conclusão final do estudo somente pela média da satisfação global, pois esta pode encobrir outros resultados. Além disso, verificou-se que as variáveis padrão do imóvel e tipo de gestão (com ou sem SGQ) podem influenciar na satisfação do cliente. Como exemplo, os participantes de empreendimentos construídos sem SGQ mostraram-se mais satisfeitos do que os daqueles construídos com SGQ e o grupo dos participantes de empreendimentos com padrão baixo, os mais insatisfeitos dentre todos os padrões. Por meio da Análise Fatorial, foram encontrados 4 fatores: a) comunicação com a empresa, b) produto, c) localização, d) projeto, bem como um fator geral, a satisfação global. Em relação à insatisfação, esta é evidente nos fatores que apresentaram maior importância, comunicação com a empresa e produto. Acredita-se que embora este estudo seja válido apenas para Curitiba, o desenvolvimento e a estrutura deste modelo oferecem uma referência consistente para a avaliação da satisfação do cliente na construção civil em outros contextos. / The tendency to implementation and certification of quality management systems have been studied around the world, many authors cite as one of the biggest influences the improve the customer relationship. Despite the belief in the link between quality, customer satisfaction and economic returns, we need to learn more about this area. The propose of this study is to evaluate customer satisfaction of new buildings in the city of Curitiba. To get the data, we conducted a preliminary study and a quantitative survey. The first step searched for information to the construction and validation of the questionnaire used in the second part, which was destined to final customer. We obtained 386 questionnaires during March to November 2013. And through descriptive data analysis, we found that sample is true to the universe studied, because there are not significant differences. To perform the analysis of the sample, we considered the approach defined by the authors Hair et al. (2010), where a model of customer satisfaction is completely understood only when we studied: the variable, constructs, and relationships between two or more variables. Therefore, we performed several descriptive analyzes and the chi-square test in order to study the variable components of satisfaction. Next the constructs, which were obtained from through factor analysis. And last, we check the relationship between variables through multiple linear regressions of the data. As a result of this work, we noticed that it is not possible to rely only on the average overall satisfaction, because it may mask other results. In addition, we found that the variables: the default of the building and type of management (with or without TQM), can influence customer satisfaction. For example, participants of buildings built without TQM are more satisfied than those built with TQM, and the group of participants of buildings of low default is the most unhappy of all the defaults. Through factor analysis, we found four factors, communication with the company, product, location, design, as well as a general factor, overall satisfaction. The dissatisfaction is evident in the two most important factors: communication with the company and product. It is believed that, although our study is valid only for Curitiba, the development and structure of this model provide a great reference for the evaluation of customer satisfaction in other settings of the construction industry. / 5000
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Estatística gradiente e refinamento de métodos assintóticos no modelo de regressão Birnbaum-Saunders / Gradient statistic and asymptotic inference in the Birnbaum-Saunders regression modelArtur Jose Lemonte 05 February 2010 (has links)
Rieck & Nedelman (1991) propuseram um modelo de regressão log-linear tendo como base a distribuição Birnbaum-Saunders (Birnbaum & Saunders, 1969a). O modelo proposto pelos autores vem sendo bastante explorado e tem se mostrado uma ótima alternativa a outros modelos propostos na literatura, como por exemplo, os modelos de regressão Weibull, gama e lognormal. No entanto, até o presente momento, não existe nenhum estudo tratando de refinamentos para as estatísticas da razão de verossimilhanças e escore nesta classe de modelos de regressão. Assim, um dos objetivos desta tese é obter um fator de correção de Bartlett para a estatística da razão de verossimilhanças e um fator de correção tipo-Bartlett para a estatística escore nesse modelo. Estes ajustes melhoram a aproximação da distribuição nula destas estatísticas pela distribuição qui-quadrado de referência. Adicionalmente, objetiva-se obter ajustes para a estatística da razão de verossimilhanças sinalizada. Tais ajustes melhoram a aproximação desta estatística pela distribuição normal padrão. Recentemente, uma nova estatística de teste foi proposta por Terrell (2002), a qual o autor denomina estatística gradiente. Esta estatística foi derivada a partir da estatística escore e da estatística de Wald modificada (Hayakawa & Puri, 1985). A combinação daquelas duas estatísticas resulta em uma estatística muito simples de ser calculada, não envolvendo, por exemplo, nenhum cálculo matricial como produto e inversa de matrizes. Esta estatística foi recentemente citada por Rao (2005): \"The suggestion by Terrell is attractive as it is simple to compute. It would be of interest to investigate the performance of the [gradient] statistic.\" Caminhando na direção da sugestão de Rao, outro objetivo da tese é obter uma expansão assintótica para a distribuição da estatística gradiente sob uma sequência de alternativas de Pitman convergindo para a hipótese nula a uma taxa de convergência de n^{-1/2} utilizando a metodologia desenvolvida por Peers (1971) e Hayakawa (1975). Em particular, mostramos que, até ordem n^{-1/2}, a estatística gradiente segue distribuição qui-quadrado central sob a hipótese nula e distribuição qui-quadrado não central sob a hipótese alternativa. Também temos como objetivo comparar o poder local deste teste com o poder local dos testes da razão de verossimilhanças, de Wald e escore. Finalmente, aplicaremos a expansão assintótica derivada na tese em algumas classes particulares de modelos. / The Birnbaum-Saunders regression model is commonly used in reliability studies.We address the issue of performing inference in this class of models when the number of observations is small. Our simulation results suggest that the likelihood ratio and score tests tend to be liberal when the sample size is small. We derive Bartlett and Bartlett-type correction factors which reduce the size distortion of the tests. Additionally, we also consider modified signed log-likelihood ratio statistics in this class of models. Finally, the asymptotic expansion of the distribution of the gradient test statistic is derived for a composite hypothesis under a sequence of Pitman alternative hypotheses converging to the null hypothesis at rate n^{-1/2}, n being the sample size. Comparisons of the local powers of the gradient, likelihood ratio, Wald and score tests reveal no uniform superiority property.
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Association of College and Career Readiness Indicators on Hispanic College Enrollment and Postsecondary ResiliencyParker, Patricia 05 1900 (has links)
This investigation was a post-hoc, quantitative analysis of secondary academic performance and participation choices of Hispanic students. Three years of longitudinal student-level data was collected to examine the likelihood of college enrollment based on college and career readiness (CCR) factors. At the time of the study, CCR was defined as qualifying exam scores, credit for at least two advanced/dual enrollment courses, or enrollment in a career and technology education (CTE) coherent sequence of courses. Research participants (N = 803) consisted solely of Hispanic high school graduates from the 2014 cohort. Frequency statistics indicate 45.5% (n = 365) attended an institute of higher education (IHE) within 2 years of high school graduation. Findings reveal Hispanic females were more likely than Hispanic males to meet CCR indicators as well as postsecondary resiliency outcomes. Analysis of chi-square tests of independence suggests a moderately strong association exists between CCR indicators and postsecondary participation among high school graduates. Differences were found in terms of gender and postsecondary enrollment, x^2(6) = 24.538, p < .001. Differences were also found in terms of type of IHE and postsecondary resiliency, x^2(3) = 34.373, p < .001. More Hispanic CCR graduates enrolled at 2-year and 4-year IHE than expected by chance. While non-CCR graduates enrolled in IHE, they were less likely to meet postsecondary resiliency outcomes. CCR graduates who initially enrolled at 2-year IHE were also less likely to persist. Furthermore, the greatest contribution to differences in resiliency existed for Hispanic CCR graduates who enroll at 4-year IHE.
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Venture Performance and Motivation of Business Foundation - An empirical Study in the Free-state SaxonyKegel, Anja 21 October 1998 (has links)
Die Zielstellung der Arbeit besteht darin zu untersuchen, in welchem Umfang Motivation und Opferbereitschaft eines Unternehmers auf die Leistungskraft des Unternehmens wirken, und inwieweit demographische Faktoren wie Geschlecht und Alter die persönlichen Ansichten des Unternehmers, dessen Motivation, dessen Opferbereitschaft und die Start-up-Hürden beeinflussen.
Im Weiteren geht es darum, die Bedeutung des Unternehmertums für die Wirtschaft zu analysieren, vor allem in den fünf neuen Bundesländern und insbesondere in Sachsen.
Untersuchungsergebnisse in Bezug auf Persönlichkeitsmerkmale des Unternehmers im Zusammenhang mit dem Erfolg des eigenen Unternehmens werden vorgestellt.
Es werden Hypothesen über den Zusammenhang zwischen Motivation, Opferbereitschaft und den Unternehmenserfolg aufgestellt und mit Methoden der mathematischen Statistik beurteilt.
Schließlich werden die wesentlichen Merkmale eines Unternehmers beschrieben.
Um statistische Analysen durchzuführen und tragfähige Aussagen zu gewinnen, wurden zuerst Fragebögen am mehr als 100 neugegründete Unternehmen verschickt. Im Rücklauf kamen 102 Fragebögen in die engere Auswertung. Es wurden zwei Faktorenanalysen mit SPSS durchgeführt, wobei hier insgesamt 35 erfasste Merkmale (mit jeweils 5 Merkmalsausprägungen) zur Unternehmensgründung eingegangen sind und 7 Faktoren für die weitere Betrachtung ausgewählt wurden:
- Grad der Unabhängigkeit
- Priorität der Familie
- Grad der Selbständigkeit
- Politische Entscheidungsmotive
- Priorität des Unternehmens
- Konfliktpotential
- Risiken im Lebensunterhalt
Mithilfe des Chi-Quadrat-Unabhängigkeitstests wurde abschließend der paarweise Zusammenhang jeweils zwischen einem der genannten 7 Faktoren und den zwei für die Zielgröße „Erfolg des Unternehmen“ ausgewählten Merkmale „Umsatzwachstum“ und „Kapitalrückfluss – Investition“ untersucht, um hier wesentliche Abhängigkeiten aufzudecken. / The purpose of this paper is to analyse the factors of successful entrepreneurship, whether or not age, sex or personal traits such as motivation and level of risk / sacrifice determine the outcome of business or if more external factors are the key drivers. Furthermore the research focusses on entrepreneurship in the New Laender, particularly Saxony, after the reunification and the importance for the economy in general.
The research was done through interviews and mail-outs of questionnaires to more than 100 recently founded enterprises of which 102 replies were utilized in the final analyses.
Hypotheses of potential correlation between personal traits and characteristics and success of business were analysed and tested using SPSS factor analyses.
The SPSS analysis concentrated on 35 characteristics with 5 different values and an additional 7 factors:
- Level of independence
- Priority of family
- Level of self-reliance
- Political motivation in decision making
- Priority of the business itself
- Conflict potential
- Level of risk taking
Utilizing the ‚Chi-Square-Independence‘ - test further correlation analyses was performed to investigate the 7 factors and their individual relation / dependency with the two main characteristics Growth of Turnover and Return on Investment
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Effect of Learning Preference on Performance in an Online Learning Environment among Nutrition ProfessionalsMyatt, Emily Laura January 2014 (has links)
Indiana University-Purdue University Indianapolis (IUPUI) / Background: Online courses in healthcare programs like Dietetics have increased in availability and popularity.
Objective: The purpose of this study was to investigate the connections between online learning environments and Myers-Briggs Type Indicator (MBTI) dimensions among Nutrition Professionals. This research will add to the knowledge base of educators responsible for the design and development of online nutrition courses and will enhance Nutrition Professionals’ academic and professional outcomes.
Design: Semi-experimental study design.
Subjects/Setting: Thirty-one Nutrition Professionals with mean age of 29 years old. All elements of the study were done online.
Statistical Analysis: MBTI dimension summaries were done for descriptive statistics. Fisher’s Exact Test was used to compare frequency of MBTI dimensions in the learning modules (LM) and to analyze learning modality preference based on MBTI dimensions. Two-Sample T-Tests compared test scores for LM groups and test scores for extraverts and introverts. Paired T-Test assessed improvement in test scores related to LM preference. Chi-Square Test compared preferences for the second learning module for both LM groups.
Results: The majority of participants’ MBTIs were ESFJ at 35% or ISFJ at 19%. There were more extraverts (71%) compared to introverts (29%). Both LM groups had similar MBTI dimensions. Extraverts and introverts had similar improvements in scores and LM preferences. LM groups performed similarly and in general participants preferred the second learning module they were assigned. Preference for the second LM could be because participants enjoyed the first LM and wanted to learn more information. Both LM groups significantly improved their scores (P=<.0001) in their first and second learning modules regardless of learning module design. Participants were highly motivated to learn as evidenced by their enrollment in this study and completion of 10 hours of learning modules. Motivation to learn may have been the strongest reason performance significantly improved.
Conclusion: LM groups significantly improved their LM scores and learned similar amounts. MBTI dimensions extravert and introvert and preferred learning modality had limited impact on performance for this sample of Nutrition Professionals. These results indicate that motivation may be the key to increasing performance in online nutrition courses.
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Galaxies as Clocks and the Universal Expansion / Galaxer som klockor och universums expansionAhlström Kjerrgren, Anders January 2021 (has links)
The Hubble parameter H(z) is a measure of the expansion rate of the universe at redshift z. One method to determine it relies on inferring the slope of the redshift with respect to cosmic time, where galaxy ages can be used as a proxy for the latter. This method is used by Simon et al. in [1], where they present 8 determinations of the Hubble parameter. The results are surprisingly precise given the precision of their data set. Therefore, we reanalyze their data using three methods: chi-square minimization, Monte Carlo sampling, and Gaussian processes. The first two methods show that obtaining 8 independent values of the Hubble parameter yields significantly larger uncertainties than those presented by Simon et al. The last method yields a continuous inference of H(z) with lower uncertainties. However, this is obtained at the cost of having strong correlations, meaning that inferences at a wide range of redshifts provide essentially the same information. Furthermore, we demonstrate that obtaining 8 independent values for the Hubble parameter with the same precision as in [1] requires either significantly increasing the size of the data set, or significantly decreasing the uncertainty in the data. We conclude that their resulting Hubble parameter values can not be derived from the employed data. [1] J. Simon, L. Verde and R. Jimenez, Constraints on the redshift dependence of the dark energy potential, Physical Review D 71, 123001 (2005). / Hubbleparametern H(z) är ett mått på universums expansionshastighet vid rödskift z. En metod som bestämmer parametern bygger på att hitta lutningen av sambandet mellan rödskift och kosmisk tid, där det sistnämnda går att ersätta med galaxåldrar. Denna metod används av Simon et al. i [1], där de presenterar 8 värden av Hubbleparametern. Resultaten är förvånansvärt precisa, med tanke på precisionen i deras data. Vi omanalyserar därför deras data med tre metoder: chi-2-miniminering, Monte Carlo-sampling och Gaussiska processer. De två första metoderna visar att när 8 oberoende värden av Hubbleparametern bestäms fås mycket större osäkerheter än de som presenteras av Simon et al. Den sistnämnda metoden ger en kontinuerlig funktion H(z) med lägre osäkerheter. Priset för detta är dock starka korrelationer, det vill säga att resultat vid många olika rödskift innehåller i princip samma information. Utöver detta visar vi att det krävs antingen en mycket större mängd data eller mycket mindre osäkerheter i datan för att kunna bestämma 8 oberoende värden av Hubbleparametern med samma precision som i [1]. Vi drar slutsatsen att deras värden av Hubbleparametern inte kan fås med den data som använts. [1] J. Simon, L. Verde and R. Jimenez, Constraints on the redshift dependence of the dark energy potential, Physical Review D 71, 123001 (2005).
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Efron’s Method on Large Scale Correlated Data and Its RefinementsGhoshal, Asmita 11 August 2023 (has links)
No description available.
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Vilka är de bakomliggande faktorerna som påverkar nedskrivningar av goodwill i börsnoterade företag i Sverige, Finland, Danmark och Norge? : En kvantitativ studie kring företagets val av goodwillnedskrivningNowakowska, Klaudia, Lipska, Roksana January 2023 (has links)
The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortization with regular impairment tests for goodwill. This shift provided management with the opportunity to influence the reporting to their advantage. The aim of this study is to examine the underlying factors that influence companies' decisions regarding goodwill impairments. Among the various factors that can affect goodwill impairments, four specific factors have been chosen for closer investigation in this study: CEO turnover, economic conditions, company size, and low profitability. In the present study, a quantitative method has been used to examine and analyze the research questions. Additionally, a deductive approach has been applied in the study. The data collected is based on annual reports from publicly traded companies listed on the OMX 30, OMXC25, OMXH25, and OSEBX 25 Oslo indexes between the years 2020-2022. The results of the study indicated that factors such as CEO turnover, economic downturn, or low profits did not have a significant impact on firms' decisions to write down goodwill. However, the results were more varied when it came to the factor of firm size. Two out of three statistical tests showed no significant relationship between firm size and goodwill impairments. However, the regression analysis suggested a possible significant relationship between the variables. / Införande av IFRS regelverk år 2005 hade en betydande påverkan på de börsnoterade företagen eftersom från denna tidpunkt blev de skyldiga att följa den nya standarden vid upprättandet av sin koncernredovisning. Det nya regelverket ersatte årliga avskrivningar med regelbundna tester för nedskrivning av goodwill. Detta innebar att företagsledningen fick möjlighet att påverka rapporteringen för sin egen fördel. Syfte med denna studie är att undersöka de bakomliggande faktorerna som påverkar företagens val av goodwillnedskrivningar. Av de olika faktorer som kan påverka goodwillnedskrivningar har fyra faktorer valts för att undersökas närmare i detta arbete. De faktorerna som ska undersökas är: VD-byte, konjunkturläge, företagets storlek samt lågt resultat. I föreliggande studie har en kvantitativ metod använts för att undersöka och analysera forskningsfrågorna. Dessutom har en deduktiv ansats tillämpats i studien. Data som har samlats in baseras på årsredovisningar från börsnoterade företag på listor OMX 30, OMXC25, OMXH25 samt OSEBX 25 Oslo mellan åren 2020–2022. Resultaten från studier indikerade att faktorer som VD-byte, lågkonjunktur eller lågaresultat inte hade någon signifikant påverkan på förtegens beslut att skriva ned goodwill. Däremot var resultaten mer varierade när det gällde faktorn företagets storlek. Två av tre statistiska tester visat inget signifikant samband mellan företagens storlek och goodwillnedskrivningar. Dock visade regressionsanalysen på ett möjligt signifikant samband mellan variablerna
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