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904 Uppsatser om Account - Sida 20 av 61
Hur hushållas det med mark och vatten? en studie av tillämpningen av hushållningsbestämmelserna i 3 och 4 kap MB
The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.
Ekonomiska styrmedel för förpackningsavfall : En studie om vad som påverkar återvinningen i EU
In 1994 the EU directive of packaging waste was adopted. The result was that all EU member states developed different systems to manage packaging waste and recycling. This paper examines the various systems and the factors that affect the level of recycling. This is done by a cross-sectional study between countries. The results of my study suggest that take-back system generates less recycling than other systems, the mandatory deposit system can affect the recycling in a positive way.
Jämförelse av frånluftsvärmepumpar
In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only Account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.
Kundlojalitet : en studie om vilken påverkan de demografiska aspekterna har på kundens lojalitet mot sin bank.
In Sweden today almost all people are connected to a bank in some way. It can range from loans, savings, shares, etc. They have a current Account where salaries, student aid etc. is paid. Due to the large selection of banks, it has become more important for banks to be competitive in their services to their customers so they don?t change bank.
Leder hög bonus till sämre redovisningskvalitet
This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower Accounting quality among Swedish companies. In this study, Accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower Accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.
Vi och dom och valdeltagande. En studie kring valdeltagandet hos naturaliserade svenskar och invandrare.
This thesis focuses on the problems involving immigrants and their voting behaviour in Sweden. We presuppose that immigrants vote in a far less extent than Swedish citizen according to general statistics. We try to explain and give solutions to this problem. To our help we use both integration theory focusing on multiculturalism and electoral participation theories.Starting off in these two theories, we have further analyzed a number of policies issued to solve the participation dilemma. The policies were issued in order to elevate the socio-economic standards, inform citizens and close the distance between voters and politicians.Our results show that what work best is long term ventures aiming at integrating immigrants to the Swedish society.
Rätt fönster i olika väderstreck : En undersökning av energieffektiva fönsters påverkan på byggnaders energiprestanda
The Swedish building stock Accounts for nearly 40 percent of the total energyconsumption in the country. Properties built today are likely to last for 100 years orlonger. This places high demands on long-term and smart energy solutions that willkeep the future Swedish building stock energy consumption at low levels. This thesishas focused on examining how the energy performance of buildings is affected bydifferent choices of window types in different cardinal directions. The objective wasto obtain a basis for recommendations on how window properties can be optimizedfor different types of buildings and orientations.
Att inleda ett arbete med CRO inom webbutvecklingsföretag
This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.
Boksomäromöjligatthitta?: En studie av de sociala taggarna i Stockholms stadsbiblioteks OPAC
The aim of this thesis is to, through an empirical study ofthe social tags in the City of Stockholm libraries? OPACwith critical discourse analysis, examine the social tags?linguistic design, usability, and communicative potential? all in relation to the context. It is a linguistic study andit is important to take into Account that the tags are extremelyshort texts ? single-word-texts. My starting-pointis that the tags are a form of utility texts.What I find is that a clear majority of the tags are nounsand function as index terms, but that there are differencescompared to authorized index terms.
Vi gör det för barnets bästa : En intervjustudie om samverkan mellan förskola och socialtjänst
The purpose of this study is to examine if digital public libraries are serendipitous environments. Serendipity in this instance is defined as finding something unexpected and valuable, while searching for something else.A survey was conducted at two Swedish digital public libraries, where the patrons were asked to fill in a questionnaire online. The questions were based on the work on serendipitous digital environments by Lori McCay-Peet, as well as considerations of human factors that could possibly influence serendipity.The result indicate that a majority of patrons experience serendipity at the digital library, although it?s still more common to do so at the physical library or on other web sites. The result also confirms the importance of taking human factors into Account when studying serendipity.
Tillämpningen av armlängdsprincipen : En studie om hur tillämpningen av armlängdsprincipen påverkas av Skatteverkets ökade fokus på internprissättning
The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.
ABC-kalylering i grossistföretag -modelldesign och effekter
Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.
Värderingsprocesser för bedöming av siginfikanta aspekter i företagsledning för hållbar utveckling
The use of environmental management systems, and objectives-led corporate management have become a widespread phenomenon today. Identification and assessment of an organisation?s significant (environmental) aspects is crucial within this work. Identification and especially assessment of significant aspects is often considered as a problematic step in many organisations. There are no generally accepted methods how to undertake this crucial step.
Adaptive Charging System : Anpassningsbart laddningssystem för elbilar
This is a master thesis from Uppsala University in collaboration with B Locket AB (more known as www.blocket.se). B Locket AB is a large ad-company from Sweden, located in Stockholm.Search engines on the market today are becoming more and more complex. When they were first introduced, they only had one function and that was to produce search results containing the string that the user had typed. Today, users want it to be able to spellcheck, produce more results and sort search results on specific fields as well. Preferably, all these features should not affect the performance as a whole.The reason to why these demands have come up is that users are getting more and more used to internet services as a whole and they want everything to be as easy as possible.The user ability has become a substantially more important area in the computer industry and this needs to be taken into Account when it comes to B Locket AB and its search engine.
Kläder i målningar och verklighet : en studie av dräktframställningen i Pehr Hilleströms genremålningar
The artist Pehr Hilleström has been credited as the founder of the Swedish genre painting. In the second half of the 18th century he began painting everyday subjects of the different social stratums. Today his paintings are noted for their way of showing us the culture of the time since the photograph still had still not been introduced. Hilleström was a court painter for King Gustav III who wanted him to depict the Swedish people and their different costumes. The king thought the costumes were of great significance for their psychological impact on people and therefore used them as a way to unite the nation psychologically, both by the genre paintings and also by making a national costume. The costumes were used as a symbol of an unbroken tradition and national heritage.