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1099 Uppsatser om Capital gains - Sida 44 av 74
Rätten att benämna : Maktutövning i Amalie Skrams psykiatriromaner
Amalie Skram (1846-1905) was born in Norway but lived in Denmark. She published several books about gender relations and built up a reputation as a naturalistic writer. In 1894, a nervous breakdown made her seek help from the famous psychiatrist Knud Pontoppidan. He sent her to an asylum, but she returned home after spending two months in psychiatric care. In 1895, Skram published two novels about the painter Else Kant, based on her own experiences but not written as autobiographies.
I en värld av makroekonomisk osäkerhet - En scenarioanalys kring ränte- och inflationsförändringars inverkan på ett fastighetsbolags fria kassaflöde
Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.
Designåret 2005 : kan statliga projekt skapa ett bra utbyte mellan designbyråer och företag?
Every year the Swedish government invests capital in different projects. In recent years the Swedish government has chosen to invest in design. The reason for this is that the government wants industry to use design as a competitive source. Two organizations, Svensk Form and Stiftelsen Svensk Indistridesign, have been assigned to improve industry and society?s under¬standing of design.
Supermarket Strategies : Kvalitativ studie av Ica Maxi, Coop Forum och Citygross konkurrensstrategier
This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.
Incitament för energibesparande åtgärder i den byggda miljön
More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.
Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..
Castration coverage and attitudes towards a castration program in Lilongwe, Malawi
The aim of this study was to measure the castration coverage and the attitudes among people towards castration in an area in Lilongwe, the capital of Malawi, where a castration program has been running for a few years. Another aim was to review the literature to examine the link between castration coverage and rabies prevalence. Two areas (Area 25 and Area 23) in Lilongwe were studied through standardized household interviews. In Area 25, a non-governmental organization had been castrating dogs weekly to twice weekly for free for 3 years. In Area 23, no official organization had done castrations, and this area therefore acted as a control in the study.
Segregation föder segregation : En studie av hur boendesegregationen inverkar på ungdomars utbildningsmöjligheter
Syftet med denna kvalitativa studie var att undersöka vilken inverkan boendesegregation har på ungdomars utbildningsmöjligheter. Studien innefattade 15 vetenskapliga artiklar och rapporter som analyserades med hjälp av systemteori och Bourdieus teori om kapitalformer. Resultaten visade att den sociala omgivningen är en viktig faktor för ungdomarnas studieresultat. Bostadsområdets vuxna är viktiga som rollmodeller. Normer och beteenden i närmaste omgivningen spelar en viktig roll i ungdomarnas socialisering.
Fastighetsobligationer ? Prissättningen av säkerställda kontra icke-säkerställda obligationer på en växande
Denna rapport ger en bild av vilka olika saker byggherrar i Sverigeanvänder sig av idag för att öka den sociala hållbarheten. De projektsom studerats är Bygga om Dialogen i Malmö, Älvstaden i Göteborg,Vivalla i Örebro och föreningen Byggemenskap.Genom att intervjua en person från varje område studeras likheteroch skillnader i hur man arbetat med den sociala hållbarheten vidbyggnation. I Malmö och Örebro studeras arbetet med att öka densociala hållbarheten vid renoveringsobjekt, hur får de hela områdensom länge haft ett dåligt rykte att bli socialt hållbara där stort fokusligger på att anställa långtidsarbetslösa.I Göteborg och i föreningen Byggemenskap fokuserar man på attföra in den sociala hållbarheten vid nybyggnation och hur vi kan byggahyresrätter som har en lägre hyra än nybyggda lägenheter i dagslägethar..
I krisens spår : Hur organisationer kan vända kris till kompetens
Bakgrund och problemdiskussion: I dagens samhälle är det inte längre frågan om en organisation kommer drabbas av kris, utan frågan är snarare när och hur väl förberedd organisationen är för att kunna hantera den. Tsunamin som inträffade annandag jul 2004 var en kris av tidigare sällan skådat slag, den drabbade det svenska samhället i allmänhet och resebranschen i synnerhet. Resebranschen är starkt omvärldsberoende och dess aktörer kan aldrig vara tillräckligt väl förberedda på en kris. För att stå bättre rustad inför kommande kriser, bör organisationer efter en kris eftersträva att dra lärdomar av sina erfarenheter.Problemformuleringen för denna uppsats lyder: Hur kan researrangörer förbättra sin organisatoriska kompetens utifrån sina erfarenheter av en kris?Syftet med uppsatsen är:Att kartlägga researrangörernas arbete med crisis management och vilka delar av detta arbete som har förändrats efter Tsunamikatastrofen.
Risk och tillväxt för högrisk- och lågriskportfölj : En kvantitativ studie på Stockholmsbörsen år 2008-2010
Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..
MELLANF?RSKAPSSAMER ? Om identitet, ?tertagande och (s)v?rt kulturarv
This paper examines difficulties that heirs to swedified sami persons experience when learning about how colonialism forced a lot of people to hide or dim their sami identity. The purpose is to examine what genealogy can mean for these people and how it differs from the ?regular? genealogy; what makes these heirs willing or not willing to call themselves sami and how the cultural traumas and family wounds can be understood as dark cultural heritage and how these can be resolved.
With cultural heritage and history usage theories, Hall?s theories of hybrid identities, and Aarelaid-Tart?s trauma model, I have analysed material from six interviewees and some of my autoetnography to conclude that sami genealogy is an important factor in shaping a more complete and decolonized view of history and one?s identity, that descendants of samis won?t call themselves sami because of a lack of sami ?capital? but want to as a way of not letting colonialism win, and that cultural traumas and family wounds heal through talking about them ? not hiding from them. The dark heritage is a necessary part of the sami identity build. I have also concluded that sami identity have always been nuanced, there isn?t one correct way to be sami..
Finansiell teori i praktiken : En studie om finansiell teori och dess förmåga att förklara skuldsättningsgraden i små börsnoterade bolag
I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..
?Fra?gor som avgo?rs med va?ld a?r aldrig avgjorda? / James Joyce : En intervjustudie med ma?n som uto?var va?ld; om pa?verkande processer till inga?ngen av behandling mot ko?nsrelaterat va?ld
The purpose of the following essay has been to identify four men?s momentums of their volunteer access to treatment for their disruptive gender-based violence. The questions that have been asked in the entrance of this field have been divided into the following questions: (i) is it possible to identify the processes of change that leads to turning points into the interviewed men's treatment of violence, (ii) how do the interviewed men, themselves, reflect on their turning points into treatment, and (iii) are there other, implicit, interpretations and analyzes of men's access into treatment that I can discern in their stories? As a point of departure of the analysis one theoretical perspective has been used to explain and analyze men?s access to treatment, the sociological life course perspective, focusing on the concept of turning points.The method to approach this field has been qualitative interviews with a life story oriented approach which means that, focus has been to let the four interviewed men describe their lives from early childhood to their adulthood and from their histories identify contingent processes to their access of treatment. The study resulted in a division of two parts, one part consisting the processes that have been identified by the men?s stories of present tense of violent outbursts.
Konkursprognostisering : Tillämpning av en konkursprognosisteringsmodell på små svenska aktiebolag
Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.