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959 Uppsatser om Annual profit - Sida 37 av 64

Tillfällig klädförvaring

This degree project has been carried out by Niclas Andersson and Sebastian Zwahlen, students of the Innovation and Design Engineering Program at the Faculty of Technology and Science at Karlstad University. The project was carried out during the spring 2010 and includes 22, 5 ETCS credits.Initially the group had contact with the company Mavis möbler AB. Mavis gave the group the task of developing a new bedroom product. To assess the needs and problems of bedroom behaviors, an extensive questionnaire and several interviews were made. This became the starting point for further work.According to the results uncovered during the market research a vast problem was found with temporary clothing storage.

Konsekvenser för äggproducenter efter förändring i djurskyddslagen avseende inhysning av värphöns :

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

Pretentioner och profit : Produktionsstöd till svensk långfilm genom filmavtalen 1963-2004

Syftet med denna uppsats är att under perioden 1963-2004 undersöka hur uttalade och outtalade teoretiska kriterier för värdefull film i de olika filmavtalen omsatts i praktiken genom Svenska Filminstitutets (SFI) produktionsstödsgivning. Den teoretiska utgångspunkten utgörs av Pierre Bourdieus teorier om fält och olika former av kapital. Huvuddelen av undersökningen är en omfattande klassificering av sammanlagt 421 svenska filmer under totalt 25 av SFI:s verksamhetsår, utspridda över hela undersökningsperioden. Vissa komponenter/aktörer i respektive film ? regissör, manusförfattare, skådespelare, samt eventuell förlaga ? har klassificerats och kvantifierats utifrån en bedömning om relevans i förhållande till Bourdieus fältteori.

Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Anpassat växtmaterial för skärgårdsmiljö - Tjörn

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

Den svenska regeringens förvirrade klimatarbete

The aim of this study is to clarify the Swedish government?s purpose of participating in theEuropean Union Emission Trading Scheme. Taking as its departure point state-centricinternational political economy this study presents three plausible hypotheses on what thepurpose might be. Either it is to promote consumers interests, or to promote the Swedishnational climate goal ?Reduced impact on climate?, or to promote the profit of Swedishcompanies.

Den läsande fången : Fängelsebiblioteket och fångars läsning under cellfängelseepoken.

This two year master thesis examines the Swedish prison library's history during cell prison era.The investigation extends from the mid-1800s well into the 1900s. The purpose is to investigate theprison library by using a power concepts influenced by Michel Foucault. The questions revolvearound the ideas that formed the basis for the prison library and how the prison library was organizedin practice. Three types of sources are used to answer the essay questions and illustrate its pro -blems. Firstly, annual reports concerning the swedish prison system.

Är kommersiella strategier synonymt med affärsmässig eller idrottslig framgång?

Commercial strategies are becoming more common in an increasing number of sports - Swedish golf is no exception. Previous research shows that new opportunities for non-profit organizations, to assign parts of their operations to a limited company, do not have any economic importance. The supplementary question arises why more golf clubs nonetheless choose to corporatize its activities? Is the purpose of commercial strategies generally linked to business- or sport-related success? This paper, containing two studies, aims to create an understanding of the underlying drivers of commercialization, and furthermore to quantitatively demonstrate how commercialization is reflected within Swedish golf in terms of strategy and marketing. Swedish golf clubs were categorized as more or less commercial, and examined based on business-related variables such as communications, brand awareness and price discrimination, as well as sports-related variables as success factors and success indicators.

Lönsamhet i svenska banker - En tidsserieanalys av de svenska storbankernas lönsamhet och risktagande

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

Butikskoncept "Den nya lilla svarta" : Butikens nya och viktiga roll

Problemformulering: Vilka faktorer är viktiga för medelstora företag inom detaljhandeln för att utforma ett serviceinriktat butikskoncept som en strategi för långsiktig överlevnad?Syfte: Att analysera och utvärdera hur tre medelstora företag fattar strategiska beslut för att utforma butikskoncept och hur kunderna upplever butikskoncept.Metod: Denna studie har utgått från en kvantitativ ansats med kvalitativa inslag. En gapanalys kommer användas som analytiskt verktyg. Undersökningen innefattar kvalitativa intervjuer och kvantitativa enkätundersökningar.Teori: Butikskoncept, Affärsidé, Service value profit chain, Totalkommunikation, Intern marknadsföring, Konsumentbeteende och Involveringsteorin.Empiri: I denna studie består empirin av en sammanställning av totalt 6 intervjue roch 75 stycken enkäter.Resultat: Icke överensstämmelse av butikskoncept upptäcktes mellan ledning, anställda och kunder.Slutsats: Att inte underskatta makten som internet gett kunden. Involvera flerpersoner i framtagningen av butikskoncept för långsiktigt överlevnad och att lära känna dina kunder Att använda butiken som plattform för att nå kunderna men även att använda butiken som mer än bara ett skyltfönster för produkterna.Den upplevda kvaliteten hos kunden påverkas både av hur kundenuppfattar butikens utformning och dess personal.

Kackel, kvitter eller pip - uttryckssätten i twitterskogen är många. En kvantitativ studie om olika strategiers potential på Twitter.

Internet and social networks have become important features in today?s society. We spend numerous hours on browsing and communicating through these platforms. This development has also led to a shift of power from businesses to consumers. Today?s consumers have more control of if, when and what messages they are exposed to.

Läxhjälpen: tidsstjälare eller en resurs för elever att nå målen? : elevers, lärares och rektors uppfattning av läxhjälpen på en gymnasieskola i Stockholm

For most pupils homework is a natural part of school and their education and there are several providers of homework assistance: the pupil's parents, sibblings, friends, Internet forums, hired private tutoring, non-profit organisations and at times even the pupil's school. This study has investigated the use of the school-based homework assistance programme at the Upper Secondary School of Psychology in Stockholm and why the programme is not more frequently used by its pupils. The school offers homework assistance two hours each Thursday afternoon, with at least two teachers being present to tender for the school's 127 pupils. The cost of the programme has been estimated to approximately 12 500 Swedish kronor per week. Through the main use of a questionnaire given to both the school's students and teachers, as well as an interview with the school's headmaster, this study will show that despite receiving the opportunity few pupils take part of the programme on a regular basis.

Funktionell validering av mutation i PUS-1 i en patient med mitokondriell sjukdom

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

Har en goodwillnedskrivning någon effekt på aktieavkastningen? : En eventstudie av bolagen på Stockholmsbörsen

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Fasta driftställen på internet : Ett koncept på (juridiskt) lös grund?

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

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