Sökresultat:
4993 Uppsatser om Beskattning av carried interest - Sida 58 av 333
Certifiering och Gröna skogsbruksplaner idag och i framtiden : en enkätstudie av privata skogsägare på Södra Skogsägarna och deras attityd till skogscertifiering och Gröna skogsbruksplaner
Södra is a co-operative of private forest owner organisation which is owned by 35 000 private
forest owers in southern Sweden. Forest owners in Sweden can choose to certify their
Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes)
as their certification scheme for their members. Those who choose to certify their forest are
obligated to follow the demands for forestry which PEFC requires.
A ?Green? forestry plan is another important tool in the ambition to reach a sustainable
forestry.
Avsättningar i pappersmaskiner : Utbildning och förslag till processförbättringar
Deposits can be formed in the paper machine due to sticky materials from wood and recycled paper. These deposits get stuck on process equipment and cause the product quality to deteriorate and the efficiency of the paper machine is reduced. The purpose of this thesis is to increase the understanding about deposits among machine operators, and to suggest methods that can be used to reduce the amount of deposits formed in Bravikens paper machines.To fulfill the purpose of the thesis a pre-study, a literature review and interviews with machine operators and production staff, were carried out. These methods led to the planning and creation of an education about deposits for machine operators.The education about deposits for machine operators consisted of an interactive lecture to introduce the subject of deposits and a subsequent discussion. This approach was chosen to give the machine operators the opportunity to discuss their work situation on the paper machines related to their new knowledge about deposits.
Djup icke vändande bearbetning i sockerbetsodling :
A field experiment was carried out in 2006 to investigate the effects of deep rotary cultivation on sugarbeet growth. The background to the experiment was a 2005 study showing potentially higher yield, higher cleanness and higher sugar content when primary tillage was carried out to 35 cm depth with a rotary cultivator.
On four field sites in Skåne (L:a Isie, Ädelholm, Stävie and Vragerup), five different
treatments were compared: mouldboard ploughing in the autumn to 20 cm; mouldboard
ploughing in the autumn to 20 cm + rotary cultivation in the spring to 35 cm; rotary
cultivation in the autumn to 35 cm; rotary cultivation in the spring to 35 cm; and mouldboard ploughing in the spring to 20 cm.
The rotary cultivator used in the treatments is manufactured by a Dutch company, Imants. The implement cultivates the soil with spade tines fitted on arms that are mounted on a horizontal rotating PTO-driven axle.
Beet plants were inspected and yield determined in the experiment, and three soil parameters were examined: penetration resistance, water infiltration and infiltration of blue dye. Root shape was also examined.
The site at Stävie was not harvested due to poor beet establishment. At the other sites, the highest yield was found when the soil was rotary-cultivated in the autumn.
Bankernas räntesättning och dess påverkande faktorer
Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.
Sjuksköterskans bedömning och dokumentation inom nutrition
The interest in providing a post 9/11 image of Islam to contrast the media?s frequent focus on its practitioners? alleged tendencies toward hostility and violence has in Sweden manifested itself (among other things) in an increased range of courses on Islam given by denominational Muslim organizations. In this paper I examine the construction of Islam by two Muslim organizations that offer education in Islam to non-Muslims in the context of the management?s stated goals of the education. My aim is to illustrate how discourses within these organizations are a result of the combination of local and global conditions..
Relational Theory of Contract och företagsförsäkringsavtal
Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.
Flerkanalspublicering : En kvalitativ undersökning av NTs arbete med att publicera nyheter i flera kanaler.
Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.
Beslutsstödsystem för munslemhinneförändringar
This thesis has been carried out in collaboration with two students at the Department of Dental Medicine at Karolinska Institutet in Stockholm, Sweden. The aim of this project was to construct a computerized decision support system to facilitate diagnosis of changes in the Oral Mucosa using information collected by the above mentioned students. A program which poses specic questions to the user was constructed with the Java programming language. Depending on how these questions were answered, one or more possible diagnoses were presented by the program. In order to conclude whether or not this program was of any use in terms of time savings, a series of tests were run and timed both when using the program and when not.
Från disk till rum : Basel II-effekter på kreditrisk och information
This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.
Att vara partner till en patient med akut hjärtinfarkt
Acute myocardial infarction is a serious diagnosis. Both the patient and the loved ones experience an immediate uncertainty. To be able to emotionally support the patient´s spouse, the nurse in the coronary care unit must be prepared to also encounter the world of the spouse. The aim of this study was from a nursing perspective to illuminate how life was experienced during the first two months by the spouse of someone, who was stricken by a first time acute myocardial infarction. Interviews with six spouses were conducted.
Videodistribution och -konsumtion på mobiltelefoner
This report is the result of a master thesis carried out by the author, student at the Royal Instituteof Technology(KTH). The task was performed as a product development process at a companycalled Ameibo AB, located in Stockholm. It is the final task of the studies at the Master'sprogramme Design and Product Realization. The report is structured in a chronological order anddescribes the methods used, the implementation of these methods and a presentation of theresults given from these studies.Ameibo is a company located in Stockholm, distributing films on the internet. The aim of thismaster thesis was to investigate the possibilities of entering the market for portable devices.
Corporate Social Responsibility : en koppling mellan marknadsföring och finansiering
Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.
Svensk Kod för Bolagsstyrning : En förtroendeskapande åtgärd?
After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.
När monopolet upphör, stannar pengarna i Sverige?
Sverige har som de flesta känner till ett antal olika monopol. Med monopol menas att detgenom reglering bara är svenska staten som får bedriva verksamhet inom Sveriges gränser.Några av de mest kända monopolen är Systembolaget, Apoteket och Svenska spel. Bolagenägs av staten och bedrivs i aktiebolagsform. Anledningen till att staten har valt att regleravissa branscher är för att kunna styra utbudet i form av kvantitet eller prissättning. Det är enform av skydd för den svenska folkhälsan.
Miljö- och Personalreglering i Förvaltningsberättelsen : - En studie av Svenska Börsnoterade Företag
The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.