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1613 Uppsatser om Base erosion and profit shifting - Sida 5 av 108

Idén om en värdegrund inom äldreomsorgen : En kvalitativ studie om hur enhetschefer och omsorgspersonal uppfattar en ny lag om värdegrund och dess implementering.

This study discloses home-care organizations in one municipality in Sweden and five units work with implementing the social services legislated value base for elderly people. The aim of this study is to gain an understanding of personnel and managers perception of the value base and its implementation in the practical work with the elderly. A qualitative method has been used to analyze the questions raised by the aim of this study. The empirical data was retrieved by semi-structured interviews with managers and their personnel in homecare service The empirical data was analyzed on the basis of the neo-institutional theory, Michael Lipsky?s theory concerning street-level bureaucrats and previous research regarding implementation of social policy and the practical home-care work.

Studie av introduktionen av NorFor Plan för foderstatsberäkning till mjölkkor i Sverige :

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

Revisorn och revisionens roll i ideella föreningar - en studie på idrottsföreningar

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

Sportfiskares slitage på Mörrumsåns stränder och konsekvenser för Tjockskalig målarmussla : - kan spänger skydda från erosion

Mörrumsån har de förutsättningar som krävs för att Tjockskalig målarmussla (Unio crassus) skall kunna leva och föröka sig, men detta sker inte i samma utsträckning som tidigare. Ett samband mellan vattnets riktning söderut mot utloppet till Östersjön och minskad föryngring av Tjockskalig målarmusslas inventerade bestånd i Mörrumsån finns. Föryngringen uteblir samtidigt som man hittat fler döda musslor ju närmre åmynningen man kommer. Orsakerna till detta kan vara flera då denna mussla är beroende av specifika förhållanden under flera faser i sin utveckling och fortplantning. Ett av hoten är grumling av bottnar.

Ideellt engagemang - en osjälvisk handling? : Motivationsfaktorer bland ideellt engagerade

Volunteering involves performing tasks without receiving any compensation for it. Interest in this idealistic commitment to non-profit organizations is growing and the primary reasons for this is to help other people, pursue their interests and contribute to the organization.The purpose of the study is to examine what it is that motivates individuals to commit to non-profit organizations. This study will only examine aid organizations. In order to answer the question four different theories have been used and these are the most fundamental theories in this field. These theories are Maslow's hierarchy of needs, Hertzberg's two-factor theory, Self-Determination Theory and The Gift.

Elektromagnetisk skärmning genom mekanisk omkonstruktion

This is a master degree thesis at Royal Institute of Technology (KTH) betweenÅngpanneföreningen and Programma. KTH is the examiner, Programma is the client andÅngpanneföreningen is mentor for this project.Programma has a product called TM1800 that has problems with EMC; the problem is thatthis product does only pass the CE-check with a small safety margin. This problem can besolved by reducing the radiation from the electric components in the product or by reducing offix base frame. In this degree thesis the focus is only on mechanical redesign.The main problems right now depends on the long distance between the screws, there is anisolating layer on most of the parts and the forces between the joints are too small. The mainfocus is to solve these three problems.The best solutions are when the whole base frame is more or less redesigned instead of onlyredesigning some of the connection points.

Från ideell förening till vinstdrivande företag : en studie av svensk elithockey

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

Effektivisering av ekologisk dagvattenhantering i stadsmiljö

I Jönköping har problemet med översvämningar, erosion och materialtransport varit ett stort problem i Strömsbergsbäcken i Jönköpings kommun. Detta har tillviss del orsakats av ett ökat dagvattenutsläpp i bäcken, vilket skapar kraftigaflödestoppar då den ursprungliga fåran inte är ?dimensionerad? för den ökadevattenmängden. Syftet med arbetet är att effektivisera ekologisk dagvattenhantering i stadsmiljö med högt dagvattenutsläpp. Målet med arbetet är i sin tur att framställa underlag för hur ekologisk dagvattenhantering i stadsmiljö kan genomföras och att rapporten skall kunna ge värdefull kunskap till liknande sammanhang.

Förekomst och lokalisation av gingivala retraktioner hos patinter mellan 20-29 år som behandlas på Tandhygienistprogrammet i Kristianstad

ABSTRACTThe aim of the study was to examine the prevalence and the location as well as the registration of gingival recessions among patients between 20-29 years of age, who are treated on the Dental Hygienist Programme at the University of Kristianstad. The study was performed as a recording study, where the first page of the base record paper was examined. We examined 295 base records. The result showed that gingival recessions only were registered on 3 % (n=10). Most of the injuries, 53 % (n=157), had been registered as toothbrush trauma.

Design av mikrovågsövergångar

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

Students balancing human capital through scorecard - a study of non-profit organizations

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

Implementation av ett kunskapsbas system för rough set theory med kvantitativa mätningar

This thesis presents the implementation of a knowledge base system for rough sets [Paw92]within the logic programming framework. The combination of rough set theory with logic programming is a novel approach. The presented implementation serves as a prototype system for the ideas presented in [VDM03a, VDM03b]. The system is available at "http://www.ida.liu.se/rkbs". The presented language for describing knowledge in the rough knowledge base caters for implicit definition of rough sets by combining different regions (e.g.

Fånggrödor i Norra Östersjöns vattendistrikt

70 % of the lakes and waters in the water district of northern Baltic Sea do not reach the requirements for good ecological status. This is mostly due to eutrophication caused by a too high deliverance of nutrients from agricultural land or effluents. Losses of particulate phosphorus through water erosion contribute to a great extent to this eutrophication. In the action plan for the water district cover crops are mentioned as a measure for reducing losses of phosphorus from arable land. This paper reviews the possible effect of cover crops in the water district and discusses what crop that would be most suitable.

Växter som erosionsskydd i vattendrag : en litteraturstudie och fallstudie av tre åar i södra Skåne

Mitt examensarbete är uppbyggt med fokusering på fyra delar. En utförlig litteraturstudie där jag skriver om begreppet erosion, en sammanställning av en intervju, en översiktlig växtbeskrivning av fem växter som kan användas som erosionsskydd samt en resultatbeskrivning där jag redovisar inventeringar som jag gjort på tre åar i södra Skåne.Min litteraturstudie har utgått från svensk, engelsk, tysk och amerikansk litteratur, det har varit en utmaning att finna svensk litteratur inom ämnet. En del litteratur finns om vattenerosion längst vår svenska kust, men den berör bräckvattenväxter och salttåliga växter, vilka jag inte alls använder mig av i mitt examensarbete.Min inventering har jag gjort under hösten och vintern 2006 och 2007, samt vår och försommar 2008.De åar jag har okulärbesiktigat är Saxån, Höje å och Kävlingeån. Jag har inventerat en sträcka på 100 meter, där ån har benägenhet att erodera.Jag har dokumenterat platserna där erosion har kunnat påvisas. Sedan har jag gjort en mer grundlig inventering av växtbeståndet på platsen.

Design och utveckling av monteringsverktyg

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

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