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975 Uppsatser om Capital - Sida 26 av 65
Vinster i vardagen : lokal utveckling i bolagsform
Medias rapporter om nedskärningar i välfärd och service, inte minst på Sveriges landsbygd, kommer allt tätare. Allt fler bygder väljer nu att ta aktiv del i att kompensera för dessa och gjuta nytt liv i bygden, bland annat genom att starta lokala utvecklingsbolag i en ny form av aktiebolag med särskild vinstutdelningsbegränsning (svb). I denna kandidatuppsats inom ämnet landsbygdsutveckling undersöker jag utvecklingsbolagens lokala roll och hur de kan förstås i förhållande till det senmoderna samhället. Frågan har undersökts genom en kvalitativ intervjustudie i sörmländska Stavsjö där engagerade bildat bolaget ?Kiladalens utveckling? och genom mitt deltagande i en nationell träff för så kallade svb-bolag.
Investeringsprocesser i storbanker - en undersökning på tre svenska storbanker
There are no general working processes that can stand for how all the
investment process is preceded in the organization of major Swedish banks. It
is not a question of investment process but rather a question of, investment
processes. How these investment processes operates depends totally on the type
and size of the current investment, which unit that is operating the processes
and what situation the bank currently finds itself in. There is a written form
that describes how the different processes should be operated and which Capital
budget models that should be used but the usage of these forms can be
questioned.
"Man måste erövra begreppen" : En studie av undervisande gymnasielärares attityder gentemot språkets roll i historieundervisningen
This study is about how teachers of history at different upper secondary schools in Uppsala think and talk about the role language plays in the classroom and in education in general. In order to find this out, interviews were carried out with five teachers of history at four different upper secondary schools in Uppsala. This study has an analysis of the statements by and interviews with the teachers in a wide context by using a previous study carried out in Uppsala, which categorizes the upper secondary schools of Uppsala into a social field based upon what assets their students have. These assets are estimated by using Bourdieu?s theory of symbolic, social and cultural Capital.
"Förlåt dem Fader, för de vet icke vad de gör" : En religionspsykologisk studie av sista uttalanden på Texas Death Row
The United States is one of few Western nations that administers Capital punishment to their condemned criminals. Texas has executed the most inmates of any state in the U.S. This prompted questions about the psychological characteristics of death row inmates. The purpose of this essay is to widen the perspective on inmates serving Capital sentences by analyzing their final statements. The focus of this essay was centered on acute anxiety of death among inmates, visible in their final statements, as a result of an accelerated process of dying.
En jämförelse mellan fyra olika energisystemlösningar : För ett hus byggt efter passivhusstandard i Karlstad
AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes. The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.
Solel från ljudbarriär : längs Annetorpsvägen i Hyllie, Malmö
City of Malmö has ambitions for the district Hyllie to become a demonstrative area ofsustainable urban development. As a part of this the following report aims to investigate the potential in using noise barriers combined with photovoltaics along Annetorpsvägen to generate solar electricity. To quantify the losses that shadows from buildings along the roadmight cause, a 3D-model of the area was constructed in SketchUp. This digital model made it possible to simulate shadows and how they change over the year. A reference model of a photovoltaic noise barrier (PVNB) was constructed and used to find the dates on which the solar cells are shadowed depending on building heights and positioning of the barrier.The results show that two lengths with a total distance of 400 meters is appropriate for applying photovoltaic noise barriers.
Basel II och fastighetsbranschen - en scenariostudie av de nya kapitaltäckningsreglernas konsekvenser för fastighetsbranschen
Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate Capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.
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.
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.
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.
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.