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1162 Uppsatser om Capital of scandinavia - Sida 32 av 78
Främlingsbilder : Om judar och judendom i medeltida danskt och svenskt kalkmåleri
This thesis deals with the Jewish motifs of the medieval mural paintings in Denmark and Sweden; the presences of the motifs are of interest considering that no Jews were allowed entry into Scandinavia at the time. The purpose of the thesis is to study the Europeaninfluences in the medieval depiction of Jews and Judaism in the Danish and Swedish churches and the purpose for the production of the paintings. To this end, the Danish and Swedish mural paintings ? as well as the medieval texts and motifs of Jews and Judaismthat were used as source material ? are studied with respect to the attitudes conveyed. The Danish and Swedish mural paintings are unevenly distributed both within the groups of motifs as wells as its chronological and geographical spread.
Value creation from a gender perspective – a case study of Caran
Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.
Kaffe men inte kaka -Revisorns oberoende vid fristående rådgivning och speciellt vid apportupprag till revisionsklienter
ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.
Heliga sopor : skärvstenshögen utifrån ett polynesiskt perspektiv
In Scandinavia the general idea of the Bronze Age society is that it was organised as chiefdoms. The model for what they looked like is taken from the anthropological studies of the Polynesian chiefdoms. The aim of my study is to investigate a Scandinavian Bronze Age feature, known as cairns mainly containing fire-cracked stone. This is compared with how people in different Polynesian chiefdoms, looked at similar remain. This is done to get a background for new ways of interpretation of such remains.
Preferensaktier och obligationer som fastighetsfinansiering
The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.
Framgångsfaktorer vid etablering i Hong Kong för svenska modeföretag
Marknadsaktiviteter vid produktlansering är ett samarbete med Haglöfs Scandinavia AB. Våren 2010 utfördes ett samarbetade med Haglöfs då ett underlag för utökat produktsortiment inom konfektion togs fram. På uppdrag av Haglöfs ska ett förslag framställas på hur en lansering ska kunna se ut om juniorkollektionen introduceras på den svenska marknaden. Hur fungerar det med produktlanseringens strategiska och taktiska lanseringsbeslut och vilka marknadsföringskanaler är lämpliga vid en produktlansering inom outdoorbranschen.Rapporten behandlar hur dagens företag inom outdoorbranschen i Sverige fullgör sina marknadsaktiviteter vid en produktlansering. Strategiska och taktiska lanseringsbeslut illustreras samt utvalda marknadsföringskanaler skildras.En lanseringsstrategi beskriver de marknadsföringsbeslut som är nödvändiga för att presentera en ny produkt till respektive målgrupp och börja generera en inkomst i form av försäljning av den nya produkten.
Schiele & Klimt - konstnärer av sin tid?
Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..
Norge - finansieringen av den åldrande befolkningen
As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.
Carried interest : En analys av uppkomst och beskattning
För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.
Hur skiljer sig investeringsbedömningen mellan kommunala och privata fastighetsbolag?
This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.
Maskinduglighet på planlaserskärare
Lars Höglund AB is one of Scandinavia?s most qualified manufacturers of sheet metal products and provides custom designed products of very detailed precision. One of the main methods of manufacturing is laser cutting. When Lars Höglund AB signed up a new customer, with high demands in tolerances for the products, Lars Höglund AB thought it would be necessary to know the capability of the laser cutting machine. Also the process of how to retrieve this capability was interesting. The capability will be researched for the following elements: Cutting right angles in squares with a corner radius of 1 mmCutting corners which are not right angleCutting of circles with constant radius Measurements were made on 150 pieces of sheet metal details, which had been cut out by the machine. The data from the measurements where later used to study the capability.
Graffiti i Karlstad : En konstform som väcker starka reaktioner
Ship formed monuments from the Late Bronze Age on the island of O?land, southeast Sweden, have never been thoroughly dealt with in previous research, despite the fact that the region is suggested to have had a key-role in maritime trade networks. This thesis aims to address the ship formed monuments on O?land in relationship to the monuments in northern Sma?land and the island of Gotland. My goal is to discuss how the ship symbolism was practised during the Late Bronze Age in Scandinavia from a new perspective.
Intellektuellt kapital - en trend?
Problem: Utvecklingen i va?rlden ga?r mot en allt mer kunskapsinriktad ekonomi da?r den immateriella tillga?ngen intellektuellt kapital blir viktigare bland fo?retag. De redovisningsprinciper som finns idag baseras pa? principer fra?n sa? tidigt som 1400-talet da? man ville bokfo?ra transaktioner fo?r in- och utbetalningar av pengar. Principerna modifierades na?got under den industriella revolutionen fo?r att man skulle kunna sa?tta upp materiella ting som tillga?ngar.
Minska eller inte minska sitt aktiekapital : Hur uppfattar de privata aktiebolagen möjligheten till att sänka aktiekapitalet till 50 000 SEK?
Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är: Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital.Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande.
I skenet av en lampa - En studie om täljstenslampan utifrån Thulemänniskornas världsbild
Abstract? ?there is no reason?to assume that prehistorians cannot study ancient symbolism and beliefs. The question remains, however, how best to study symbolism within the material confines of archaeological research?(Fogelin 2007:63)With my essay I would like to bring up the meaning of the soapstonelamp for the Thule culture in Greenland. Humans in the arctic area, from the same in the north of Scandinavia to the inuites in Greenland, have a common way of viewing the world that stems from anemismen.