106 research outputs found
Cooking the Books : An analysis of earnings management among Swedish IPOs
No full textTitel: Cooking the Books: En analys av resultatmanipulering vid svenska börsintroduktioner. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi. Författare: Rasmus Bergman Enarsson & Isak Larsson. Handledare: Jan Svanberg. Datum: 2024-05-28. Syfte: Syftet med denna studie är att analysera om resultatmanipulering förekommer i samband med börsnoteringar på den svenska aktiemarknaden. Metod: Denna studie har tillämpat en kvantitativ strategi för att analysera förekomsten av resultatmanipulering vid börsnoteringar. Finansiella data samlades in från Retriever för företag noterade på First North, NGM Equity, Spotlight och Nasdaq STHLM under perioden 2018–2022. Analysen gjordes i IBM SPSS Statistics. Resultat och slutsats: Vår studie finner signifikanta bevis för att företag manipulerar sina resultat uppåt under perioden före, under och efter en börsnotering. Examensarbetets bidrag: Det finns lite till ingen forskning om sambandet mellan börsnoteringar och förekomsten av resultatmanipulation på den svenska aktiemarknaden. Denna studie bidrar med värdefulla insikter för marknadens olika intressenter, i syfte av att minska de risker och felaktiga värderingar som kan uppstå vid börsnoteringar. Förslag till fortsatt forskning: Framtida forskning kan utöka tidsramen och inkludera fler variabler. Marknadens reaktioner på resultatmanipulation kan dessutom utforskas. Den kassaflödesbaserade resultatmanipulationen kan också beaktas. Till sist vore det även intressant att tillämpa Dechows et al. (2012) metodik i andra kontexter, som under covid-19-pandemin. Nyckelord: Redovisning; Redovisningsval; Periodiseringar; Periodiseringsbaserad resultatmanipulering; Resultatmanipulering; Börsintroduktioner. Title: Cooking the Books: An analysis of earnings management among Swedish IPOs. Level: Degree project at first level (bachelor’s degree) in the subject Business Administration. Authors: Rasmus Bergman Enarsson & Isak Larsson. Supervisor: Jan Svanberg. Date: 2024-05-28. Aim: The purpose of this study is to analyze whether earnings management occurs in context with IPOs on the Swedish stock market. Method: This study has applied a quantitative strategy to investigate earnings management in the context of Swedish IPOs. Financial data from 2018–2022 were collected from the database Retriever for companies listed on First North, NGM Equity, Spotlight, and Nasdaq STHLM. The analysis was conducted with IBM SPSS Statistics. Results and conclusions: This study provides evidence that firms inflate their earnings during the period before, during, and after an IPO. Contribution of the thesis: There is little to no research on the relationship between IPOs and the practice of earnings management in the Swedish stock market. This study provides valuable insights for the various market stakeholders, aiming to reduce the risks and inaccurate valuations that can arise during IPOs. Suggestions for future research: Future research can extend the analysis timeframe and include more variables. Additionally, market reactions to earnings management can be explored. Real activities management can also be considered. Finally, it would be interesting to apply the methodology of Dechow et al. (2012) in other contexts, such as during the COVID-19 pandemic. Key words: Accounting; Accounting choices; Accruals; Accrual-based earnings management; Earnings management; Initial public offerings
Cooking the Books : An analysis of earnings management among Swedish IPOs
No full textTitel: Cooking the Books: En analys av resultatmanipulering vid svenska börsintroduktioner. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi. Författare: Rasmus Bergman Enarsson & Isak Larsson. Handledare: Jan Svanberg. Datum: 2024-05-28. Syfte: Syftet med denna studie är att analysera om resultatmanipulering förekommer i samband med börsnoteringar på den svenska aktiemarknaden. Metod: Denna studie har tillämpat en kvantitativ strategi för att analysera förekomsten av resultatmanipulering vid börsnoteringar. Finansiella data samlades in från Retriever för företag noterade på First North, NGM Equity, Spotlight och Nasdaq STHLM under perioden 2018–2022. Analysen gjordes i IBM SPSS Statistics. Resultat och slutsats: Vår studie finner signifikanta bevis för att företag manipulerar sina resultat uppåt under perioden före, under och efter en börsnotering. Examensarbetets bidrag: Det finns lite till ingen forskning om sambandet mellan börsnoteringar och förekomsten av resultatmanipulation på den svenska aktiemarknaden. Denna studie bidrar med värdefulla insikter för marknadens olika intressenter, i syfte av att minska de risker och felaktiga värderingar som kan uppstå vid börsnoteringar. Förslag till fortsatt forskning: Framtida forskning kan utöka tidsramen och inkludera fler variabler. Marknadens reaktioner på resultatmanipulation kan dessutom utforskas. Den kassaflödesbaserade resultatmanipulationen kan också beaktas. Till sist vore det även intressant att tillämpa Dechows et al. (2012) metodik i andra kontexter, som under covid-19-pandemin. Nyckelord: Redovisning; Redovisningsval; Periodiseringar; Periodiseringsbaserad resultatmanipulering; Resultatmanipulering; Börsintroduktioner. Title: Cooking the Books: An analysis of earnings management among Swedish IPOs. Level: Degree project at first level (bachelor’s degree) in the subject Business Administration. Authors: Rasmus Bergman Enarsson & Isak Larsson. Supervisor: Jan Svanberg. Date: 2024-05-28. Aim: The purpose of this study is to analyze whether earnings management occurs in context with IPOs on the Swedish stock market. Method: This study has applied a quantitative strategy to investigate earnings management in the context of Swedish IPOs. Financial data from 2018–2022 were collected from the database Retriever for companies listed on First North, NGM Equity, Spotlight, and Nasdaq STHLM. The analysis was conducted with IBM SPSS Statistics. Results and conclusions: This study provides evidence that firms inflate their earnings during the period before, during, and after an IPO. Contribution of the thesis: There is little to no research on the relationship between IPOs and the practice of earnings management in the Swedish stock market. This study provides valuable insights for the various market stakeholders, aiming to reduce the risks and inaccurate valuations that can arise during IPOs. Suggestions for future research: Future research can extend the analysis timeframe and include more variables. Additionally, market reactions to earnings management can be explored. Real activities management can also be considered. Finally, it would be interesting to apply the methodology of Dechow et al. (2012) in other contexts, such as during the COVID-19 pandemic. Key words: Accounting; Accounting choices; Accruals; Accrual-based earnings management; Earnings management; Initial public offerings
Who Brings Which Peace?
No full textThis study examines the effect of biased versus neutral mediation on the content of peace agreements. The author argues that neutral mediators, who are engaged primarily because of their interest to end the war, will have incentives to hasten the reaching of an agreement to the expense of its quality. By contrast, biased mediators, seeking to protect their protégés, will take care to ensure that there are stipulations in an agreement guaranteeing the interest of their side or use their particular access and leverage to make their side agree to costly concessions. Biased mediation processes are therefore more likely than neutral mediation processes to lead to elaborated institutional arrangements that are generally considered conducive to democracy and durable peace, such as power sharing, third-party security guarantees, and justice provisions. Empirical analysis, covering the 1989-2004 period and building on data from 124 peace agreements, supports these claims.</p
Messages of the prophets
No full text"Jedan čovek iz naroda napisao je brošuru u stihovima, u kojoj je izneo svoju ljubav prema Svetom Pismu i prorocima, kao i svoje veliko oduševljenje za cionizam i budućnost jevrejskog naroda u Palestini. Kako ova brošura može da doprinese jačanju svesti za verske i nacionalne ideale našeg življa, to se njena lektira najlepše preporučuje našim građanima". Ovo su reči o knjizi i njenom autoru, izrečene od strane Vrhovnog rabina Kraljevine Jugoslavije dr Isaka Alkalaja."A man from the people wrote a brochure in verse, in which he expressed his love for the Holy Scripture and the prophets, as well as his great enthusiasm for Zionism and the future of the Jewish people in Palestine. Considering how this brochure can contribute to strengthening awareness of the religious and national ideals of our community, its reading is most warmly recommended to our citizens." These are words about the book and its author, spoken by the Chief Rabbi of the Kingdom of Yugoslavia, Dr Isak Alkalaj
Portraits, sketches, and the décor: poems
No full textZbirka pesama "Portreti, skice i dekori" predstavlja kolaž od jedanaest pesama. Isak Nahmijas kroz ove pesme spaja lirski izraz i vizuelnu imaginaciju u intiman, meditativan prostor. Kroz kratke zapise i skice karaktera autor u malim trenucima pronalazi duboka značenja, otkrivajući slojeve identiteta i sećanja. Knjižica je sažet, ali sugestivan doprinos savremenoj jevrejskoj i regionalnoj književnoj tradiciji.The poetry collection "Portraits, Sketches, and the Décor: poems" consists of eleven poems. Isak Nahmijas' works combine lyrical expression and visual imagination, creating an intimate, reflective space. In brief notes and character sketches, the author reveals deep meanings within small moments, revealing layers of identity and memory. The booklet makes a brief but evocative contribution to the contemporary Jewish and regional literature traditions.Na poleđini naslovne strane. "Ova je knjiga štampana u 540 primeraka od kojih 500 na običnoj hartiji a 40 numerisanih i od autora potpisanih na „Federleicht" hartiji, i to od 1 do 25 u prodaji a od 25 do 40 izvan prodaje"
How individuals with mental illness experience encounters in non-psyciatric care
No full textBakgrund Psykisk ohälsa är ett mycket signifikant folkhälsoproblem världen över. Personer med psykisk ohälsa har ofta även försämrad fysisk hälsa vilket skapar ett behov av vård inom två separata sektorer, psykiatrisk och somatisk vård. Tidigare studier har visat att det finns brister i bemötandet av personer med psykisk ohälsa inom den somatiska vårdsektorn. Detta kan möjligen bero på stigmatisering i samhället av denna grupp, eller bristande kunskap om psykisk ohälsa inom icke-psykiatrisk vård. För att kunna tillhandahålla bästa möjliga vård för alla patienter kan därmed dessa personers upplevelse av bemötande inom icke-psykiatrisk vård vara en betydande aspekt av vården och anses angeläget att studera. Syfte Syftet med studien var att belysa personer med psykisk ohälsa och deras erfarenheter av bemötande från vårdpersonal inom icke-psykiatrisk vård. Metod En icke-systematisk litteraturöversikt med elva vetenskapliga originalartiklar från databaserna PubMed, CINAHL och PsycInfo. Artiklarna bestod av kvalitativa och kvalitativa/kvantitativa (mixad metod) ansatser. Artiklarna genomgick kvalitetsgranskning utifrån Sophiahemmet Högskolas bedömningsunderlag för vetenskaplig klassificering och kvalitet. Artiklarnas resultat sammanställdes genom en integrerad dataanalys. Resultat Två huvudkategorier identifierades utifrån studiens resultat: Negativa erfarenheter av bemötande från vårdpersonal och Positiva erfarenheter av bemötande från vårdpersonal. Resultatet visade att personer med psykisk ohälsa ofta upplevde stigmatisering och diskriminering inom icke-psykiatrisk vård samt att patienters somatiska besvär frekvent tillskrevs hens psykiska besvär. Data visade även beskrivningar av personer med positiva erfarenheter av vårdpersonalens bemötande, då de såg människan utifrån ett personcentrerat och holistiskt förhållningssätt. Slutsats Denna litteraturöversikt belyser vikten av ett respektfullt och lyhört bemötande av patienter med psykisk ohälsa inom icke-psykiatrisk vård. De negativa erfarenheter som rapporterades, såsom stigma, diskriminering och diagnostisk överskuggning, understryker behovet av utbildning och medvetenhet bland vårdpersonal. Samtidigt framhäver de positiva erfarenheterna betydelsen av kontinuitet och goda vårdrelationer. För att skapa en mer inkluderande och rättvis vårdmiljö krävs både individuella och strukturella förändringar inom hälso- och sjukvården.Background Mental illness is a highly significant public health problem worldwide. People with mental illness often also have impaired physical health, creating a need for care in two separate sectors, psychiatric and somatic care. Previous studies have shown that there are deficiencies in the treatment of people with mental illness within the somatic care sector. This may possibly be due to stigmatization of this group in society, or lack of knowledge about mental illness in non-psychiatric care. To provide the best possible care for all patients, these individuals' experiences of treatment in non-psychiatric care may therefore be a significant aspect of healthcare and is considered important to study. Aim The aim of the study was to highlight the experiences of people with mental illness regarding their treatment by healthcare professionals in non-psychiatric care. Method A non-systematic literature review of eleven original scientific articles from the databases PubMed, CINAHL, and PsycInfo. The articles consisted of qualitative and qualitative/quantitative (mixed method) approaches. The articles underwent quality review based on Sophiahemmet University College's assessment basis for scientific classification and quality. The results of the articles were compiled through an integrated data analysis. Results Two main categories were identified based on the study's results: Negative experiences of treatment from healthcare professionals and Positive experiences of treatment from healthcare professionals. The results showed that people with mental illness often experienced stigmatization and discrimination in non-psychiatric care, and that patients' somatic complaints were frequently attributed to their mental health issues. The data also showed descriptions of people with positive experiences of healthcare professionals' treatment, where they saw the person from a person-centered and holistic approach. Conclusions This literature review highlights the importance of respectful and responsive treatment of patients with mental illness in non-psychiatric care. The negative experiences reported, such as stigma, discrimination, and diagnostic overshadowing, underscore the need for education and awareness among healthcare professionals. At the same time, the positive experiences emphasize the importance of continuity and good care relationships. To create a more inclusive and equitable healthcare environment, both individual and structural changes within the healthcare system are required
How individuals with mental illness experience encounters in non-psyciatric care
No full textBakgrund Psykisk ohälsa är ett mycket signifikant folkhälsoproblem världen över. Personer med psykisk ohälsa har ofta även försämrad fysisk hälsa vilket skapar ett behov av vård inom två separata sektorer, psykiatrisk och somatisk vård. Tidigare studier har visat att det finns brister i bemötandet av personer med psykisk ohälsa inom den somatiska vårdsektorn. Detta kan möjligen bero på stigmatisering i samhället av denna grupp, eller bristande kunskap om psykisk ohälsa inom icke-psykiatrisk vård. För att kunna tillhandahålla bästa möjliga vård för alla patienter kan därmed dessa personers upplevelse av bemötande inom icke-psykiatrisk vård vara en betydande aspekt av vården och anses angeläget att studera. Syfte Syftet med studien var att belysa personer med psykisk ohälsa och deras erfarenheter av bemötande från vårdpersonal inom icke-psykiatrisk vård. Metod En icke-systematisk litteraturöversikt med elva vetenskapliga originalartiklar från databaserna PubMed, CINAHL och PsycInfo. Artiklarna bestod av kvalitativa och kvalitativa/kvantitativa (mixad metod) ansatser. Artiklarna genomgick kvalitetsgranskning utifrån Sophiahemmet Högskolas bedömningsunderlag för vetenskaplig klassificering och kvalitet. Artiklarnas resultat sammanställdes genom en integrerad dataanalys. Resultat Två huvudkategorier identifierades utifrån studiens resultat: Negativa erfarenheter av bemötande från vårdpersonal och Positiva erfarenheter av bemötande från vårdpersonal. Resultatet visade att personer med psykisk ohälsa ofta upplevde stigmatisering och diskriminering inom icke-psykiatrisk vård samt att patienters somatiska besvär frekvent tillskrevs hens psykiska besvär. Data visade även beskrivningar av personer med positiva erfarenheter av vårdpersonalens bemötande, då de såg människan utifrån ett personcentrerat och holistiskt förhållningssätt. Slutsats Denna litteraturöversikt belyser vikten av ett respektfullt och lyhört bemötande av patienter med psykisk ohälsa inom icke-psykiatrisk vård. De negativa erfarenheter som rapporterades, såsom stigma, diskriminering och diagnostisk överskuggning, understryker behovet av utbildning och medvetenhet bland vårdpersonal. Samtidigt framhäver de positiva erfarenheterna betydelsen av kontinuitet och goda vårdrelationer. För att skapa en mer inkluderande och rättvis vårdmiljö krävs både individuella och strukturella förändringar inom hälso- och sjukvården.Background Mental illness is a highly significant public health problem worldwide. People with mental illness often also have impaired physical health, creating a need for care in two separate sectors, psychiatric and somatic care. Previous studies have shown that there are deficiencies in the treatment of people with mental illness within the somatic care sector. This may possibly be due to stigmatization of this group in society, or lack of knowledge about mental illness in non-psychiatric care. To provide the best possible care for all patients, these individuals' experiences of treatment in non-psychiatric care may therefore be a significant aspect of healthcare and is considered important to study. Aim The aim of the study was to highlight the experiences of people with mental illness regarding their treatment by healthcare professionals in non-psychiatric care. Method A non-systematic literature review of eleven original scientific articles from the databases PubMed, CINAHL, and PsycInfo. The articles consisted of qualitative and qualitative/quantitative (mixed method) approaches. The articles underwent quality review based on Sophiahemmet University College's assessment basis for scientific classification and quality. The results of the articles were compiled through an integrated data analysis. Results Two main categories were identified based on the study's results: Negative experiences of treatment from healthcare professionals and Positive experiences of treatment from healthcare professionals. The results showed that people with mental illness often experienced stigmatization and discrimination in non-psychiatric care, and that patients' somatic complaints were frequently attributed to their mental health issues. The data also showed descriptions of people with positive experiences of healthcare professionals' treatment, where they saw the person from a person-centered and holistic approach. Conclusions This literature review highlights the importance of respectful and responsive treatment of patients with mental illness in non-psychiatric care. The negative experiences reported, such as stigma, discrimination, and diagnostic overshadowing, underscore the need for education and awareness among healthcare professionals. At the same time, the positive experiences emphasize the importance of continuity and good care relationships. To create a more inclusive and equitable healthcare environment, both individual and structural changes within the healthcare system are required
"You Cannot Keep Me": The Shakespearean Artist in Three of Isak Dinesen's Tales
No full textIsak Dinesen’s tale “Tempests” and her collection Winter’s Tales pluralize the titles of The
Tempest and The Winter’s Tale, respectively, but few critics have discussed the author’s
engagement with Shakespeare at length. Both of Dinesen’s source texts thematize the
relationship between art and life, and, in this paper, I consider how “Tempests,” “The Young Man
with the Carnation,” and “A Consolatory Tale” adapt Shakespeare’s dramatic presentation of this
topic into narrative form. “Tempests,” I argue, reintroduces the tension between artistic
production and personal relationships which artists perceive in The Tempest, yet Dinesen adds
her own insight that reflection on this tension can generate new art. I then track hints of both this
tension and Dinesen’s insight in her earlier tales “The Young Man with the Carnation” and “A
Consolatory Tale.” These tales add nuance to her presentation of art and life in “Tempests,” I
note, by depicting the unification of artistic production and personal relationships in a more
compelling way. Along the same lines, and drawing upon Shakespeare’s Winter’s Tale, these
works indicate that art has value because it can reflect its audience’s sense of their current
situation, transform familiar stories, and surprise us in a quasi-supernatural way. I conclude by
suggesting that “A Consolatory Tale” takes these points even further by presenting a related
source of art’s value that Shakespeare’s play does not make explicit: art’s ability to create
sympathy between author and reader
ANALISA PENERAPAN PSAK 106 DAN ISAK 120 DALAM PENILAIAN CADANGAN MINERAL DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN
No full textPenelitian ini membahas tentang analisa penerapan PSAK No 106 dan ISAK No 120 dalam
penilaian cadangan mineral dan pengaruhnya terhadap laporan keuangan PT Indo
Tambangraya Megah Tbk yang merupakan tambang batubara di Indonesia sejak tahun 1987.
memiliki izin pengelolaan atas beberapa area tambang yang terbagi dalam berbagai tahapan
tambang, baik tahap pengembangan, produksi, dan penutupan. Analisa dilakukan pada
laporan keuangan, catatan atas laporan keuangan, laporan tahunan dan wawancara dari
manajemen Perusahaan. Hasil peneilitian ini adalah Perusahaan telah sesuai melakukan
pencatatan atas biaya terkait eksplorasi dan pengembangan serta biaya eksplorasi dan
pengembangan yang ditangguhkan sesuai dengan PSAK No 106 dan ISAK No 120. Akan
tetapi, penulis menemukan masih banyak terdapat area yang ditentukan oleh kebijakan
akuntansi Perusahaan yang dapat menyebabkan inkonsistensi dalam penerapan standar ini.
This research discusses the analysis of the implementation of PSAK No. 106 and ISAK No.
120 in the valuation of mineral reserves and its impact on the financial statements of PT Indo
Tambangraya Megah Tbk, a coal mining company in Indonesia since 1987. The company has
management permits for several mining areas that are divided into various stages:
development, production, and closure. The analysis was conducted on the financial
statements, notes to the financial statements, annual reports, and interviews with the
company's management. The results of this research indicate that the company has
appropriately recorded costs related to exploration and development, as well as deferred
exploration and development costs, in accordance with PSAK No. 106 and ISAK No. 120.
However, the author found that there are still many areas determined by the company's
accounting policies that could lead to inconsistencies in the application of these standards
Disrupting Eating Spaces in Isak Dinesen’s 'Babette’s Feast'
No full textUp until recently, the bilingual tales of Danish author Isak Dinesen have been critically appreciated and discussed mostly in relation to their narrative complexity and dramatic theatricality. Focusing on her well-known story “Babette’s Feast”, this essay draws on Jacques Derrida’s understanding of supplementarity, on feminist insights into embodiment and recent new materialist theories to address, instead, the place of enfleshed materiality in her revisionist articulations of gender and community. It calls attention to how food, as live matter, impacts through the organic process of eating, the subject’s movement in and perception of physical, social and gender spaces, contributing thus to recent scholarly engagement with the significance of corporeality and material agency for her fictions’ sexual and cultural politics. Implicit in her re-assertion of the material, as it is argued, is Dinesen’s sharp critique of the Protestant valorisation of spirit over matter and the masculinist assumptions built into this spatial configuration
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