
Sökresultat:
9818 Uppsatser om 24th chapter of the Swedish Income Tax Law - Sida 9 av 655
Marknadens implicita värde på det permanenta mätfelet på Stockholmsbörsen
This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.
Att våga vara mobil : En studie i hur företag kan påverka konsumentens köpvanor genom införandet av mobil handel
We chose to write this essay about mobile commerce and what influences aconsumer's buying habits within mobile commerce. We also look at how acompany can implement mobile commerce. We could not find any studies thatdirectly addressed factors that affected consumers of mobile commerce prior tothis essay. This was one of the reasons that we chose to write about it.In the introductory chapter, we will discuss important issues relating to ecommerceand the use of smartphones as a tool for marketing and trade.In the methodology chapter, we explain our choice of methods for this essay. Wereported on the techniques and methods to collect data that were relevant to thiswork and then we had a discussion about the methodological choices made.
Ord för samkönade relationer : En korpusundersökning baserad på tidningsartiklar från åren 1965-2004
Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.
Variationer i kostnader för specialiserad sjukvård - En analys av demografi, socioekonomi och hälsans inverkan på kostnaderna för specialistvård i Västra Götalandsregionen
Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.
Recovering common ground : landscape architecture as a tool for post-conflict recovery and spatial reconciliation in divided cities
The following chapters examine landscape architecture
which engages in contested territories with an emphasis
on the way in which landscape architecture can engage
with the issues of divided cities or landscapes with similar
social, cultural and physical properties. The project focuses specifically on the potential landscape architecture
has for promoting or aiding in the reconciliation process
of these areas, by examining the following questions.
How can landscape architecture be used to benefit the
peace building process of divided cities and landscapes?
How can landscape architecture be used in the process of
promoting spatial reconciliation in the case of Belfast?
The investigation begins with a description of the background to the project in Chapter 1, which functions as a
brief introduction to the urban phenomena that is divided
cities. It then goes on to introduce the different methods
and data employed in order to answer the research questions
in Chapter 2.
After introducing the problem and the methodology, a
global overview of divided cities is performed in Chapter
3. This chapter is divided into two sections.
?Man kunde ju prata av sig? ? en studie om brottsoffers upplevelser av hjälpen de får från brottsofferjouren?You could talk about it? ? a study of the experiences of victims of crime who have been receiving help from the Swedish Association for Victim Sup
Title: ?You could talk about it? ? a study of the experiences of victims of crime who have been receiving help from The Swedish Association for Victim Support.We got in touch with ten victims of crime through a local chapter of The Swedish Association for Victim Support and examined their emotional experiences of the help that was given to them from this organization.Background: Crime has always been a part of society and anyone can be subjected to some form of crime. Whenever a crime is perpetrated, there is always a victim. The purpose of this essay is to investigate how victims of crime emotionally experience the help they receive from the national association in Sweden who help and support victims of crime. Methods: We employed a qualitative method in the process of investigating the topic of this essay, and by employing interviews we got a deeper understanding of how victims of crime experience the help they receive.
Värdepremium på den svenska marknaden - En residualvinstvärdering med säkerhetsmarginal
This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.
Ensamkommande barn i vuxenlivet : en kartläggning om ensamkommande barns etablering i samhället
The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.
Etnisk diskriminering i rekryteringssituationer : Hur skyddet ser ut i Sverige och vad arbetsgivare kan göra för att förhindra diskriminerande rekryteringar
Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born. The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections.
Orsaker till mekaniska skador på nötslaktkroppar som uppstått under transporten till slakteriet eller på slakteriets stall :
In the Swedish abattoirs there are assistants that judge the slaughtered animals in regard to diseases and injuries. All diseases and injuries assign different codes. This master?s thesis is about code 42 which means injuries of different kinds like for example bruises etc. These injuries have risen during the transport from the farm to the abattoir lairage or during the stay at the lairage before slaughter.
Nutrient efficiency in Swedish dairy cows fed total mixed rations or partial mixed rations
The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.
Internet som Relationsbyggare inom fotbollen : En fallstudie av Kalmar FF
The purpose with this essay is to analyze how football clubs can use Internet in sense of creating stronger relations towards their supporters and build an excellent experience before and after a specific football game. We have used the Swedish football club Kalmar FF as a role model throughout the essay. The techniques of the modern world are escalating and the World Wide Web tends to be more important in the way of creating experiences and relations. The essay is based on a qualitative research method which is based on and contains four independent interviews. The persons have been chosen by us for their knowledge in the specific subject.
Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.
Rätten att skrika : den omöjliga representationen i Clarice Lispectors Stjärnans ögonblick
This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.
Hotell i förändring : Om vikten av att ständigt arbeta innovativt
This paper examines how themed hotel companies work with innovation and innovation processes to meet the demands of todays market.. To get a deeper understanding the paper is focused on three separate hotel companies in Sweden. The paper is based on a qualitative method. The paper starts with a methodology chapter, followed by an explanation for a number of concepts that are central in the paper. Here, the reader will also read about the concept of innovation, and innovation processes. This is followed by a number of innovation processes in tourism.