6 resultados para traditional budgeting

em Dalarna University College Electronic Archive


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The first Speak Good English Movement, SGEM, took place in 2000, and has been organized annually ever since. Speaking a “standard” form of English is considered to bring increased personal power. However, the SGEM wants the Singaporeans to use “standard” English in their private life as well. A decade after the beginning of the campaign, a Speak Good Singlish Movement was started. Based on studies of language and identity, it is understandable why some Singaporeans might feel the SGEM threatens their identity. However, the reactions towards the campaign are mainly positive. For the purposes of this analysis, Twitter messages, Facebook pages, and newspaper articles from The Straits Times were collected. The SGEM has hailed both direct and indirect praise and criticism in both social and traditional media: Five newspaper articles praise the campaign while five criticize it; the results are nine and seven respectively for social media. This thesis looks at reactions towards the SGEM in both social and traditional media, analyzes how these reactions might relate to the ideas of the power of language, its variety and the relation of language and identity.

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In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

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Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.

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This report describes the ideas and vision behind Dalarna University's award-winning library in Falun. A description of the planning and construction processes and an evaluation of the final outcome are presented together with experiences and observations drawn from the project.