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1639 Uppsatser om Capital budgeting techniques - Sida 66 av 110

Disciplinär eller curlingfostran : En kvalitativ studie om vilka strategier fyra mödrar använder sig av för att fostra sina barn

The vast majority of parents want their children to succeed and become successful in one way or the other. The very first is that the child will graduate from school. In today?s society which is characterized by career-driven parents, especially mothers, one wonders if somewhere along the way parents are prioritizing their own careers over their children?s school achievements. This might be true in some cases, but in others it could merely be that parents are expecting more from their children?s future.

Hållbar avkastning : En studie av hur finansiella institutioner engagerar sig i företags arbete med CSR

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

Finansiella rapporters påverkan på aktiekursen : - Ett bidrag till debatten om slopandet av kvartalsrapporter på Stockholmsbörsen.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

Det var inte sagor och hittepå

Syftet med uppsatsen är att undersöka hur autenticitet konstrueras i en nätgemenskap som bland annat ägnar sig åt att återskapa historiska kläder. Gruppen heter Vi som syr medeltidskläder och återfinns på Facebook. Konversationerna mellan medlemmar i gruppen analyseras med en netnografisk metod. Det teoretiska ramverket för undersökningen består av en konstruktivistisk syn på autenticitet, subkulturellt och socialt kapital, kategorier, dikotomier och formella och informella hierarkier. Undersökningen visar, bland annat, att autenticitet konstrueras genom konversationer mellan medlemmar i gruppen som har högt subkulturellt kapital och står högt upp i den informella hierarkin, med stöd av medlemmar högt upp i den formella hierarkin. Resultaten visar också att medlemmar med högt subkulturellt kapital ofta har en relation till museum och universitet och att dessa institutioner påverkar konstruktionen av det autentiska även här.

Tal, text, handling. En undersökning av viljor och hur dessa uttrycks i handling i Tjechovs Tre systrar

In this essay I have examined text, speech and action in Chekhov's Three sisters, as well as how the characters express their wills in action and in speech. I have used different methods such as action analysis, the five W questions and BSI (background, situation and intention). These methods are similar to those actors use to uncover situatedness of characters and to find motivated and intentional patterns behind their actions.I have used these techniques to identify the plot, explore what happened before the plot begins and to read the text in terms of action. The aim was also to find the counter points where wills expressed in action are contradicted by wills expressed in speech. Using these methods I found that the characters in Three sisters manage their lives dreaming about the future or recalling the past, except the character Natasha.

Kan man identifiera de karaktäristiska dragen hos stop-motion och applicera dem inom 3D-animation?

For any animator either working in stop-motion or 3D-animation the knowledge of the first animation techniques are most important. For it is based on these principles that animation today can create such vibrant characters. With the extreme development 3D-animation has undergone the last twenty years it is easy to lose track of the old ways. But with this thesis a hope to show that it is these old ways that will take animation to its next stage. My aim with this thesis is to find out if it is possible to identify the characteristic features of stop-motion and apply these onto 3D-animation with purpose to create a more expressive style of animation.

Indirekt blodtrycksmätning hos hund och katt :

The objective of this study was to study the agreement between two methods of indirect bloodpressure measurement in dogs and cats and to establish the within-method variation for the methods. The utility and practicality in the clinical setting were also evaluated for the both methods. The techniques evaluated were the oscillometric method and the Doppler ultrasonographic method. Thirtytwo dogs and 26 cats were used in the study and seven dogs and five cats out of these animals had diseases that may effect the bloodpressure. Bloodpressure was measured in both anesthetized and in conscious animals.

Kartläggning av spånprodukter vid Sävar såg

A change towards using more biofuels than fossil fuels is taking place in Sweden, and in many other parts of the world. This makes the use of fuel pellets increasingly popular, causing a greater demand for sawmill sawdust products. There is a trend towards the use of multiple types of shredders, instead of a single type in each sawmill. The purpose of the study was to characterize the different flows of saw particles that can be found at Sävar såg when cutting thick or thin wood with different cutting techniques. The saw particles size, shape, moisture content and heat value were analysed by the cutting stations: first cutting fast and slow, second cutting fast and slow, grading fast and slow and planning.

Melankoli och ironi : Strategier för hållbar utveckling

The purpose of this study is to show what melancholy and irony in my poems express and what techniques that are used to accomplish these effects. Many theorists, among them Sigmund Freud and Julia Kristeva, characterize melancholy as an experience of loss, and therefore one of my questions is what kind of losses appear in my poetry. In search for an answer I analyze the texts from both a psychoanalytic and a sociological point of view. In the latter perspective I discuss the postmodern society using concepts from contemporary thinkers like Zygmunt Bauman, Fredric Jameson and Jean Baudrillard. Finally, I also examine if melancholy has an influence on the form of the poems.

Sketching a set of multi-touch design principles

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Kan bolagsskattesatsen förklaras av underliggande faktorer? : Varför sänkte riksdagen bolagskattesatsen?

Bolagsskattesänkningen genomfördes den 1 januari 2013, målet med sänkningen var att stimulera Sveriges tillväxt då en sänk bolagsskatt sägs öka investeringsviljan. Med sänkningen ville man också minska incitamenten för företag att flytta sina verksamheter till lågskatteländer. Att bolagsskattesatsen sänktes väckte ett intresse som skapade denna uppsats att undersöka vilka faktorer det är som styr bolagsskattesatsen, till exempel, i en liten öppen ekonomi som den svenska.  Teorin grundar sig i kapitalstruktur och finansieringsbeslut. Faktorer som anses påverka bolagsskatten och som valts ut är utländska direktinvesteringar, öppenhet mot kapitalflöde och BNP per Capita. Datainsamling har skett sekundärt och bearbetats i det analytiska programmet R.

Tillvaratagande av GROT i skärgårdsnära miljö :

The main aim of this study was to investigate and compare different methods for the extraction of forest fuel from environments close to an archipelago. The study was based on relevant literature and published reports as well as personal communications. Forestry has traditionally been characterized by intense efforts to rationalize and mechanize the cutting technique used for timber and pulpwood. In line with the increasing importance of forestry, more concentrated efforts can be expected in the area of techniques and methods, especially for the above-mentioned product lines. In Sweden, forestry is of major importance and the Swedish economy and standard of living have mainly been created based on the revenues generated from it. Thus, it is vital that Swedish forests are harvested in an efficient and responsible manner. The demand for biofuel is growing and today accounts for 15% of total Swedish energy production, a share that will probably increase. This study is based on three research questions, which are described under the heading of Aim. The results reveal that the most profitable method for handling forest fuel is the traditional one, which is also the most commonly used method in southern Sweden, namely the stockpiling of logs in a clearing by means of forwarders followed by splintering at the place from where they will be distributed. Today, the high cost of barge transport required for the extraction of forest fuel in an archipelago environment renders such operations unprofitable.

De vuxna maskrosbarnen : en kvalitativ intervjustudie

Syftet med denna kvalitativa intervjustudie var att med hjälp av sociologiska teorier undersöka orsakerna till att maskrosbarn trots en destruktiv uppväxtmiljö kan utvecklas till socialt fungerande människor. Maskrosbarnen i denna studie har vuxit upp med missbruk och/eller psykisk sjukdom hos föräldrar i barndomen. Data samlades in via semistrukturerade intervjuer med fyra olika teman: det sociala arvet, skola och arbete, socialt nätverk samt hälsa och välmående. Vilket vi sedan analyserade med hjälp av de teoretiska tolkningsramarna, Antonovskys teori KASAM och Bourdieus teori om Klassreproduktion. Resultaten visade att förekomsten av trygghetspersoner i barndomen samt möjligheten att uppleva en annan familjedynamik och miljö än deras egen hemmiljö har påverkat dem positivt.

Outsourcing till Indien : För små och medelstora företag

Outsourcing has grown more so than any other sector of IT services. According to a research by the analytic company Gartner soon four of ten jobs in the IT sector will be outsourced. For a nation like Sweden that means about 40,000 jobs going abroad. Business managers look to outsourcing as a means of reducing their operating cost and their need for capital spending. Companies turn to outsourcing to save money and seek expertise outside.

Utomståenderegeln i 57:5 IL

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

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