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IFRS 9 under en ekonomisk kris : En kvantitativ studie av svenska bankaktiebolag / IFRS 9 During an Economic Crisis : A Quantitative Study of Swedish Banking Limited CompaniesHansson, Andreas, Olsson Lenberg, Jonathan January 2022 (has links)
Syfte: Att påvisa eventuella förändringar på svenska bankaktiebolags förväntade kreditförluster, kärnprimärkapitalrelation samt utlåning till allmänheten under inledningen av Covid-19-pandemin, för att belysa den praktiska tillämpningen av IFRS 9 under en period av ekonomisk kris. Metod: Denna studie applicerar en kvantitativ forskningsstrategi där tre hypoteser deduceras utifrån tidigare forskning. Vidare används en longitudinell design där empiri inhämtas manuellt från svenska bankaktiebolags finansiella rapporter. Parade t-test används för att undersöka statistisk signifikans mellan slutet av räkenskapsåret 2019 och första halvåret 2020. Resultat & slutsats: Resultaten visar en ökning av både förväntade kreditförluster och utlåning till allmänheten under Covid-19-pandemins inledning där resultaten är av statistisk signifikans. Vidare visar kärnprimärkapitalrelationen ingen signifikant ökning eller minskning under inledningen av Covid-19-pandemin. Slutsatsen är att IFRS 9 till synes har påverkats av interventioner från internationella myndigheter varför konklusionerna gällande den första ekonomiska krisen sedan införandet av IFRS 9 inte kan projiceras autonomt. Examensarbetets bidrag: Studiens teoretiska bidrag består av att belysa det implicerade utfallet av IFRS 9 under den första ekonomiska krisen sedan införandet av redovisningsstandarden. Det teoretiska bidraget sträcker sig också till att applicera Intressent- och Legitimitetsteorin på svenska bankaktiebolag med avstamp i tillfredsställandet av deras huvudintressenter samt legitimering gentemot samhället. Det främsta praktiska bidraget riktar sig gentemot samhället i stort där bankerna innehar en central ställning. Även IASB, EBA och andra redovisningsreglerare och -granskare torde vara intresserade av resultaten för att komparera dessa mot avsedda intentioner. Förslag till fortsatt forskning: Framtida forskning kan bedrivas på andra banker inom EU samt kring Covid-19-pandemins senare skeden och dess efterdyningar. Även de potentiella procykliska effekterna av bankernas förhöjda nivå av förväntade kreditförluster kan studeras för att utforska dess inverkan. / Aim: To exhibit any changes on Swedish banking limited companies' expected credit losses, Common Equity Tier 1 capital ratio and lending to the public sector in the beginning of the Covid-19 pandemic, to illustrate the practical application of IFRS 9 during a period of economic crisis. Method: The study applies a quantitative research strategy where three hypotheses are deducted based on previous research. Furthermore, a longitudinal design is used where empirical data is obtained manually from Swedish banking limited companies’ financial reports. Paired t-tests are used to examine statistical significance between the end of the fiscal year 2019 and the first half of 2020. Result & Conclusion: The results show an increase in both expected credit losses and lending to the public during the start of the Covid-19 pandemic, where the results are statistically significant. Furthermore, the Common Equity Tier 1 capital ratio does not show a significant increase or decrease during the start of the Covid-19 pandemic. The conclusion is that IFRS 9 likely has been affected by interventions from international authorities, which is why the implications regarding the first economic crisis since the introduction of IFRS 9 cannot be projected autonomously. Contribution of the thesis: The study's theoretical contribution consists of highlighting the implied outcome of IFRS 9 during the first economic crisis since the introduction of the accounting standard. The theoretical contribution also extends to applying the Stakeholder and Legitimacy Theory on Swedish banking limited companies based on the satisfaction of their main stakeholders as well as legitimation towards society. The main practical contribution is directed towards the society in a wider perspective, where the banks hold a central position. The IASB, EBA and other accounting regulators and supervisors should also be interested in the results to compare these with its intentions. Suggestions for future research: Further research can be conducted on other banks within the EU as well as on the later stages of the Covid-19 pandemic and its aftermath. The potential procyclical effects of the banks’ increased level of expected credit losses can also be studied to explore its impact.
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Развитие одноуровневой модели местного самоуправления на территории Пермского края: оценка эффективности : магистерская диссертация / Single-tier local government development in Perm Krai: effectiveness evaluationЯковлева, С. В., Yakovleva, S. V. January 2023 (has links)
В работе анализируется процесс перехода органов местного самоуправления Пермского края Российской Федерации на одноуровневую модель управления. В процессе анализа автор выявляет особенности ее реализации на данной территории. Методология исследования основана на процессном и целевом подходах в оценке эффективности процесса перехода к новой модели местного самоуправления. / The research subject consists in analyzing of Perm regional administration on the move to one-tier model. The territorial specifics are in the focus. The methodology relies on process and goal-setting approaches in evaluating the move to a new model of local administration.
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Flexibility through Information Sharing : Evidences from the Automotive Industry in SwedenDwaikat, Nidal January 2016 (has links)
Research has validated the contribution of information sharing to performance improvement. It has also suggested that flexibility is a highly important competitive priority for those companies where demand is volatile. Several studies argue that flexibility has been recognized as a key enabler for supply chain responsiveness. However, the impact of information sharing on supplier flexibility is still unexplored, especially for the companies that operate in agile business environments such as in the automotive industry where flexibility is a strategic requirement to manage demand uncertainty. In agile supply chains, such as in the automotive industry, information sharing can play an important role in responding to demand variability. In such settings, the demand volumes generally fluctuate, and hence create production-scheduling problems for the upstream suppliers such as first-tier suppliers. Interestingly, the impact of demand fluctuations on suppliers is higher than that of Original Equipment Manufacturers (OEMs). The aim of this doctoral thesis is to investigate the role of information sharing between OEMs and first-tier suppliers, in enhancing supplier flexibility. Particularly, the research focuses on exploring the relationship between sharing demand schedules and inventory data, and volume and delivery flexibility. The questions on whether information sharing between OEMs and first-tier suppliers affect supplier flexibility remain unanswered. The following research questions have emerged: RQ1: How does information sharing between OEMs and first-tier suppliers affect the latter's responsiveness to fluctuating demand? RQ2: What is the relationship between information sharing of OEMsʼ demand forecasts and inventory data, and suppliers’ volume and delivery flexibility? RQ3: What factors should OEMs consider to improve the sharing of demand forecasts with suppliers? The empirical part of this thesis comprises three individual studies that constitute the empirical foundations of the research problem. Each study analyzes one research question using its own methodological approach. Hence, different research methods for collecting and analyzing data were used to address the research questions. Applying different research methods is deemed advantageous because it allows for methodological rigorousness in this doctoral thesis. This thesis contributes to the body of knowledge in three dimensions—theory, method, and context. First, it contributes to the academic field of operations and supply chain management by developing a model to explain how information sharing could affect suppliers’ delivery performance. The model provides a measurement scale to measure the level of information sharing between OEMs and suppliers, and its impact on suppliers’ delivery flexibility. Second, this thesis contributes to the methods by using state-of-the-art techniques, which is partial least squares structural equation modeling (PLS-SEM) including consistent PLS, and applying advanced concepts to empirically test the proposed model. Third, this thesis has a managerial contribution to examine the concept of information sharing and flexibility at the supplier level. Investigating the problem at the supplier level may enable managers to improve short-term decisions, such as production scheduling decisions, internal production, and inventory processes, and evaluate collaboration practices with OEMs. This doctoral thesis is organized in a monograph format comprising five chapters: Introduction, Literature review, Methodology, Empirics, and Conclusion. As an outcome, several scientific articles have emerged from this thesis and have been submitted for consideration for publication in peer-reviewed journals and international conferences in the field of operations and supply chain management. These articles are listed and appended at the end of this dissertation. / <p>QC 20160302</p>
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Inequity within Chinese Higher Education with the Focus on Henan ProvinceJi, Zhe 17 May 2016 (has links)
The purpose of this study is to examine the perceptions of students from China's Henan province regarding inequities they experience in the Chinese higher education system based solely on their geography. Henan students are required to score higher than students from other provinces on the Chinese National College Entrance Examinations (NCEE) in order to apply for admission into Chinese top tier universities. Yet despite having higher scores than their peers from other provinces and meeting all admissions requirements, Henan students have little guarantee of admission. The study systematically reviews the history of the Chinese higher education system to contextualize the impact of current NCEE policies and procedures. The perceptions of six Henan students currently studying in the top tiered Chinese University were gathered using qualitative interviews and explored for commonalities and differences. The students’ responses reveal a range of feelings from anger to acceptance, and even gratitude for the ways the inequities impacted their lives. This work increases our understanding of the link between geography and access to Chinese top tiered university and the effects of that link on students from Henan province. / School of Education; / Interdisciplinary Doctoral Program for Education Leaders (IDPEL) / EdD; / Dissertation;
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Tidig intervention i grundläggande taluppfattning : En insats på RTI-nivå 2 för elever i åk 1 som visat låga resultat / Early Intervention in Number Sense : An Intervention at RTI Tier 2 for Students in Year 1 who Showed Low ResultsAldén, Susanne, Aretorn, Åsa January 2019 (has links)
Elever som har svårt att utveckla grundläggande taluppfattning ligger i riskzon för att hamna i matematiksvårigheter. Att istället tidigt få möjlighet att utveckla en god taluppfattning ger möjlighet att kunna följa den ordinarie matematikundervisningen i skolan med självförtroende och motivation. Syftet med detta arbete var att utvärdera effekten av en gruppintervention för elever som visat svagheter i sin taluppfattning. Den riktades mot åk 1 och arbetades fram utifrån explicit undervisning och den så kallade CRA-modellen med start i det konkreta för att via representationer mynna ut i mer abstrakta former. Insatsen genomfördes under 10-15 tillfällen, i enlighet med RTI-modellens steg 2, i mindre grupper på 3 elever, och riktade in sig på konceptuell och deklarativ kunskap. Området som tränades var taluppfattning 0-100 och talkombinationer för talen 2-10 i addition och subtraktion. Studien genomfördes som en kvasi-experimentell studie. För- och eftertesternas resultat analyserades med ANOVA och en statistiskt signifikant effekt kunde utläsas till fördel för interventionsgruppen på den del av interventionen som berörde taluppfattning. Resultaten indikerar att tiden och metoden gjorde det möjligt för eleverna att förbättra konceptuell kunskap, men inte deklarativ kunskap.
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Middle School Tier 2 Vocabulary InterventionsHarrison, April 18 August 2015 (has links)
This study investigated a Response to Intervention (RtI) practice at the middle school level using a randomly assigned Tier 2 vocabulary intervention. Although RtI research has documented improvement in the academic performance of elementary-aged students, RtI research in support of improved student performance in secondary schools is not prevalent. This study randomly assigned 86 sixth, seventh, and eighth graders into either the treatment or control condition. The purpose was to investigate whether middle school vocabulary instruction impacted vocabulary and/or comprehension growth for identified at-risk students. The experimental condition showed significant results for vocabulary (p=.011) but not comprehension (p=.657) on easyCBM outcome measures. Results are discussed in relation to teaching vocabulary independent of teaching comprehension directly.
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Systemic risks with Contingent Convertible Bonds : A simulated study in systemic risks of triggering CoCos in a stressed European banking system.Lien Oskarsson, Mathias January 2019 (has links)
Ever since the great financial crisis of 2008 regulators have pushed toward more resilient banks, resulting in more demanding regulation and an increase of regulator’s insight and power. Through the revision of the BASEL framework, Contingent Convertible Bonds were introduced in 2010 as a part of regulatory capital and has since then grown increasingly popular. However, these instruments have never been tested in a stressed European financial system. Hence, there is no genuine information of how these instruments would behave. Neither have there been any published efforts in testing this through simulation, to the best of my knowledge. Using a temporally disaggregated augmentation of the EBA 2016 stress test, I simulate how the financial system would be affected by triggering the CoCos. Studying the implications of both low and high trigger instruments. Results indicate that there are low risks for a systemic fallout and showcases some notable differences as a result of CoCo design and type of trigger.
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Effects of SuccessMakers Math as an Intervention for StudentsCalcut, Jennifer Lee 01 January 2015 (has links)
Schools throughout the United States use the IQ-achievement discrepancy method to
identify children with learning disabilities. This current method allows many students to fall behind in the regular education setting. In 2004, the Individuals with Disabilities Education Act was reauthorized to provide states with the option of using a response to intervention (RtI) model in lieu of or in conjunction with the IQ-achievement discrepancy model. The purpose of this quasi-experimental, single subject, pre/posttest design study was to determine the impact of a Tier II intervention using SuccesMakers Math, a learning system that adapts to the unique needs of the individual student, for students in Grade 5 who were identified as at risk for math failure. Ten students who met these inclusion criteria completed 4 weeks of intervention daily for 30 minutes using SuccessMakers Math. A paired t test was conducted using pre/post-test Star Math scores and revealed a significant increase in math scores for participants (t(9) = 4.690, p = .001) before and after the RtI model. This research could inform educational leaders' efforts to improve student skills in mathematics through an effective Tier II math intervention.
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Using Acoustical Feedback to Improve Elementary School Student Behavior during TransitionsAltman, Lauren Danielle 25 March 2015 (has links)
Behavior during transitions in classrooms is an area in need of additional supports in order for teachers to effectively manage classrooms. Extended transition durations, particularly transition periods between one activity and another are related to problem behavior among children in educational settings. This study evaluated the use of acoustical feedback aimed to improve transition behaviors of elementary school students, using a multiple-baseline design across participants. Teachers were trained to implement the acoustical feedback procedure. Data on teacher treatment fidelity, student transition behavior (transition duration and problem behavior), generalization probes, and social validity were collected to examine the feasibility and potential efficacy of acoustical feedback. The results indicated that the participating teachers successfully implemented the acoustical feedback procedures with high levels or moderately high levels of fidelity and their implementation of the intervention was successful in reducing problem behavior and transition duration for all three participating children. Support for generalization was strong for two teachers and their students and minimal for one teacher and her student.
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Using Multimedia Social StoriesTM to Enhance Prosocial Behavior of At-Risk PreschoolersSuric, Daniella 20 May 2014 (has links)
This study evaluated Social StoriesTM (SS) with three at-risk preschool children in a high- need public elementary school. Specifically, this study examined the use of a multimedia SS designed to decrease problem behavior and increase prosocial behavior. A multiple baseline design across participants with an ABC sequence was used to assess the impact of the standard SS and multimedia SS on the children's target behaviors. The results of the study indicated that the standard SS was successful in reducing problem behavior and increasing prosocial behavior for all three participating children. The results also indicated that the multimedia SS had positive effects on the children, further increasing prosocial behavior during intervention. Although the problem behavior did not further decrease when the multimedia SS was introduced, the low levels of problem behavior were maintained at a 3-week follow-up for all three children. All three children demonstrated maintenance of improved prosocial behavior during follow-up. Overall, the multimedia SS demonstrated high levels of social validity.
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