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Internprissättning i svenska multinationella koncerner
Syftet med denna uppsats var inledningsvis att redogöra för de allmängiltiga internprissättningsmetoderna, motiven bakom dessa och undersöka vilka som används av svenska multinationella koncerner. Avsikten var vidare att beskriva de kommande dokumentationskraven avseende internprissättning samt dess förväntade inverkan på efterlevnaden av armlängdsprincipen och företagens strategi för koncernintern handel. Resultatet visade att interhandel främst skedde med varor, men i viss mån även tjänster, varumärken och patent. Merparten av de tillfrågade använde sig företrädesvis av metoden rådande marknadsprissättning, dock förkom också uppskattat marknadspris, självkostnad samt självkostnad plus vinstpålägg. Hälften av de tillfrågade koncernerna var medvetna om den föreslagna förändringen av dokumentationskraven vid intern handel.
Traditionell skidtillverkning: ett kunskapskomplement till dokument?ren Skidmakaren i Gielas
Archaeological findings show that ski manufacturing goes back thousands of years in the Nordic region. There is a wealth of literature and film that deals with the subject, but it can be difficult to get an overall picture of how a specific type of traditional ski has been made. The starting point is the documentary "Skidmakaren i Gielas", where the viewer can follow Alfred Israelsson as he makes a pair of skis out of birch wood. However, the documentary lacks important information about how the skis are actually manufactured. Length, width and certain working steps are disclosed.
Eu:s jordbrukspolitik sett ur perspektivet ekologisk hållbar utveckling i Sverige
The aim of this essay is to give the reader an idea of how the European agricultural policies have developed, in regard of sustainable development, since Sweden became a member in the union 1995. The main aspect that?s been investigated is the issues regarding sustainable development and how the issues regarding the ecological farming methods have been dealt with. My research questions are:- How has the European environment- and agricultural politics changed since Swedenjoined the union in 1995?- What consequences have the changes had for ecological farming?The answers to the stated questions are that there have been several treaties in the field of environmental development of the agricultural policy, starting with the Maastricht treaty and ends up with the European Action Plan for Organic Food and Farming.
Profylaktisk hundtandvård i hemmet
Toothbrushing is the best available method in remaining or restore dental health in dogs. This report treats different aspects about toothbrushing and other dental home care treatments in dogs. Questions like why the dog?s teeth should be brushed, what effects toothbrushing have on dental health and how the teeth can be brushed are treated. Furthermore complements to toothbrushing are treated, the options and their effects.
En ordförandegrupps känsla av samanhang
Back, I. & Hörberg, A. (2009). En ordförandegrupps känsla av sammanhang. C-uppsats i pedagogik.
Evaluation of a method for determinationof glutathionereductase activity inerythrocytes
Glutathione (GSH) is a molecule that consists of three amino acids: glutamic acid, cysteine and glycine. GSH has several important functions: to protect cells from free radicals, reactive oxygen species and oxidative stress. GSH exists in a reduced form, GSH, and in an oxidized dimeric form, glutationdisulfid, GSSG. The enzymes glutathionereductase (GR) catalyses the reduction of GSSG back to GSH. Nicotinamide adenine dinucleotide phosphate (NADPH) is required as a coenzyme in the reaction.
Motivation i praktiken - En fallstudie om vad som skapar ho g motivation hos erfarna IT-konsulter
The purpose of this study is to examine what creates motivation in the workplace of a small company with a high employee satisfaction index. The case study consists of qualitative interviews that help explain what the most important motivational factors are for the experienced IT consultants in a company that was founded by a circle of friends. The study concludes that the unique and equal pay model implicates an economic risk to the individual consultant but results in liberties, synergies and benefits. These appeal more than either self-employment or work at a larger IT consultancy that several consultants have backgrounds in. An expansion is ongoing since two years back, which threatened the culture but implicated opportunities for the individual consultants.
De medeltida målningarna i Arbrå kyrka : en typologisk tolkning
The aim of this essay is to investigate the murals in the church of Arbrå, what they portrait and how they can be linked to medieval typology as described in Biblia Pauperum (BP), the Poor Man?s Bible. The aim is also to find out what the purpose was to paint medieval churches and what the function of the paintings was. Arbrå Church was painted around 1520-1530, and almost all of the motifs from the Old Testament can be directly traced back to BP as can one motif from the New Testament. Together these paintings represent most of the important events which make out the foundation of the Christian Cult.
Släktnamn i Sollefteå : En studie av tillnamnsbruket i Sollefteå församling 1700-1820.
This study aims to investigate and describe the direction of the ideological development of the Swedish gymnastics association Gymniska Förbundet. Between 1928 and 1932, this organization transformed from a purely gymnastic and cultural association into an influential platform for the production of Swedish nationalist ideology. Based on theories of National Socialism?s formation within modern society, the analysis focus on the conditions regulating Gymniska Förbundets relation to modernity. Thus the study examines the association?s ideas in relationship to the concept of modernity.
"Din jävla hora, du ska dö!" : En studie i hur näthatet påverkar kvinnliga journalister
With the expansion of the internet, the conditions for the online journalists have changed. Feedback is faster and more blatant than offline. The online abilities of anonymity and dispersion attracts people to both use and misuse. During 2013, the online expressions of hate towards women has been brought to attention in the media more than ever before. Nevertheless, the phenomenon is far from new.Our qualitative research including interviews intends to find out how the afflicted women journalists are affected in their exercise of their profession.
Molntjänster : en studie av tekniska möjligheter
Datormoln, även kallat molnet, är teknik baserad på användande av applikationer och data över Internet. Molnet erbjuder olika typer av tjänster och resurser som t.ex. applikationer och datorkraft. Molntjänster kan underlätta för företag då de kan sänka den annars höga kostnaden för saker som personal, hårdvara, mjukvara och det utrymme detta kräver.Denna rapport kommer svara på frågan ?Vad är moln?? och grundläggande beskriva molnets struktur och funktion, samt olika typer av moln.
Sharia eller västerländsk jämställdhet? : Kvinnor i egyptisk lagstiftning
Sharia or western equality?womenin Egyptian legislationThe Islamic law (Sharia) in most of the countries in Middle East and North Africa has been the basis for modern laws which regulate issues such as marriage, divorce and inheritance. These laws (personal status law or family law) have been debated frequently in the last decades.There are those who consider personal status law (PSL) as unjust, male-biased and discriminating against women especially in the issue of divorce. On the other hand there are voices who call to go back to the Sharia, because muslims has to follow the islamic law and its values, they are universal as they claim. In this essay I try to enlighten these two points of view which can be found in the debate in Egypt.
GIS-program för ruttplanering. En studie av nyttjandet av GIS-program för ruttplanering inom tekniska förvaltningar bland kommunder i västra Sverige
This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.
Utvärdering av beräkningskoden APROS för användning i inneslutningsanalyser
At Forsmark nuclear power plant the rather old-fashioned software COPTA is used in containment safety analysis. There exists a desire within the organisation to introduce a more modern software with ability to more detailed modeling and increased usability.The goal of this thesis was to evaluate the software APROS in containment safety analysis. APROS models describing one of the containments at Forsmark NPP have been developed. Two simulations of typical containment incidents, one of them a large pipe break, have been made where containment safety parameters such as pressure and temperature are studied. Results are analyzed and verified against results from corresponding COPTA models.
Kvinnliga avdelningschefers erfrenheter av sitt ledarskap inom vården
Literature describes what it is like to be a leader in the healthcare and what is looked upon as the most characteristic quality for female leadership. Women often use a leadership technique that motivates the employee and they allow themselves to develop a humanitarian leadership. The aim of this study was to describe female head nurses? experience of their leadership in healthcare. The collection of data has been carried out from interviews.