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5442 Uppsatser om Common consolidated corporate tax base - Sida 61 av 363

Boomerang/Filippa K : En studie i lojalitet till klädesmärken

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Påverkas CSR-verksamheten av affärsmässiga intressen?

Kunder i dagens konkurrenstäta samhälle kräver mer eller mindre att företag tar ett ansvar gentemot samhället. Ansvarstagande av denna typ kallas, internationellt, för Corporate Social Responsibility (CSR). En entydig definition saknas, men övergripande talas det om att företag tar ekonomiskt, socialt, etiskt och miljömässigt ansvar. Genom att arbeta med denna typ av verksamhet visar företag att de verkar för kundernas intresse. Debatter pågår dock om företag gör detta för att stå sig i konkurrensen eller för att de verkligen eftersträvar ett hållbart samhälle.

Bonus- och incitamentsprogram : Effekter i redovisning efter IFRS/IAS, Koden och Skandia

Syfte: Syftet med denna uppsats är att se hur redovisningen av bonus- och incitamentsprogram förändrats för åren 2003 till 2006, för de svenska börsbolagen som är listade på OMX Nordic Exchange Stockholm.Vi vill veta om det skett en förändring och om denna förändring beror på införandet av IFRS/IAS standarder år 2005, den Svenska koden för bolagsstyrning år 2005 eller Skandiaskandalen.Metod: Denna studie är till stor del av deskriptiv karaktär, då vi valt att genomföra en dokumentstudie. Vi har vidare valt att tillämpa en öppen ansats, genomfört en longitudinell undersökning och använt oss av metodtriangulering för att på bästa möjliga sätt uppnå syftet med studien.Teori och regelverk: Vi har valt att tillämpa Corporate Governance och Agentteorin. Vidare har vi använt oss av svenska och internationella regelverk, dessa är IFRS 2 samt IAS 19. I denna studie har vi även valt att tillämpa den svenska koden för bolagsstyrning.Empiri: En granskning av 116 stycken årsredovisningar har gjorts och dessa har vi noggrant redogjort för i resultatet, analysen och i undersökningsmallen.Slutsatser: Vår undersökningar visar att rörlig ersättning inte påverkats av några förändringar alls. Optionsprogrammen har inte förändrats över den valda tidsperioden.

NEDKYLNING HOS VANLIG B?NA, PHASEOLUS VULGARIS

Beans are a global source of plant-based protein, and in some countries, they constitute a primary source of protein intake. With ongoing climate change, including rising temperatures, it is necessary to adapt beans to ensure a reliable food supply. An important mechanism that many plants have, to cope with high temperatures, is cooling through transpiration. During transpiration, stomata open and release water vapor. Water molecules use heat energy from the leaf to convert into gas, thereby cooling the leaf.

Ord till handling! : En fallstudie av hur två organisationer inom finanssektorn internt kommunicerar och arbetar med CSR

Denna fallstudie berör Corporate Social Responsibility (CSR) och den interna kommunikationen av CSR inom finanssektorn. De organisationer studien har applicerats på är Swedbank och Nordea där studien belyser kommunikation av CSR från central nivå till lokal och vise versa. Idag blir företag i större utsträckning än tidigare granskade inom områdena samhällsarbete och hållbarhetsfrågor. Swedbank och Nordea är två stora aktörer inom finanssektorn, en sektor som tidigare setts ha en mer indirekt påverkan än direkt, och verkar för att samhället ska fungera genom in- och utlåning.Den externa kommunikationen från organisationerna bygger på att den interna kommunikationen ska fungera och leda till ett utförande av det som utlovas på hemsidor, CSR-rapporter, hållbarhetspolicys etc. För att undersöka detta har en kvalitativ fallstudie genomförts med intervjuer genomförda på central, regional och lokal nivå inom de både organisationerna.

Styrelsestorlek ? en studie kring styrelsestorlekens utveckling och betydelse i publika bolag

Denna uppsats kartlägger de centrala faktorerna som påverkar styrelsens storlek i noterade större bolag.Ett flertal variabler har identifierats som centrala för styrelsestorleken. De främsta faktorerna är ökat intresse för styrelsens funktion bland allmänheten, ökad opinion kring mångfald i styrelsen samt förändring av styrelsens funktion.

Ett lyckat recept - Internt fokus vid varumärkning av en stad

Vi har i vår uppsats undersökt de interna intressenternas betydelse vid varumärkning av en stad. För att utreda vårt syfte har vi valt att använda oss av en kvalitativ metod i form av en fallstudie där vi studerat Kristianstads profilering. Vi har dragit slutsatserna att de interna intressenterna är avgörande för att en lyckad varumärkning ska kunna äga rum. Vi har identifierat två kristiska faktorer för att få de interna intressenternas stöd, dessa är delaktighet och förankringsarbete..

Fynd av bakterier och svampar i blododlingar hos vuxna under år 2005 i Gävleborgs län : En epidemiologisk studie

AbstractIntroductionOccurrence of bacteraemia and fungemia is a serious condition with high mortality and the incidence is increasing worldwide. The aim of this study was to survey the occurrence of bacteria and fungi in blood cultures from adult patients domiciled in the county of Gävleborg during one year and also to calculate the incidence and mortality in the same geographical area.MethodThis is a descriptive epidemiologic study, based on all episodes of blood cultures analyzed at the Microbiology laboratory, Gävle hospital during 2005. Patients from 20 years of age, domiciled in the county of Gävleborg at the date of drawing the blood culture, where included in the study. Criteria of exclusion were negative blood cultures and cultures which were classified as contaminants.ResultsAltogether there were 4 564 blood cultures analyzed, resulting in 524 (11 %) positive cultures for further study. There were 442 patients (48 % women) involved in 499 episodes with confirmed bacteraemia or fungemia.

Riskkapitalbolag : En analys av hur den svenska riskkapitalmarknaden påverkades av IT-haussen

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Kartläggning av skidinstruktörers hälsostatus : Generellt förekommande skador inom detta yrke

Good physical, psychological and social health is pursued both at work and at home. There is no current research into the health of ski instructors despite the physically demanding nature of skiing and high injury rate. The purpose of this study is to map out ski instructors physical and psychological health and see if there are common injuries amongst them. This study is a descriptive and correlating study including a survey of ten questions with self reported data from the instructors. Five ski schools from Sweden participated in the study and 86 surveys got sent out to the ski school directors.The result from this study shows that ski instructor´s physical, physiological, well being at work, stress level and self efficacy is good.

Idrottslärares uppfattning av könsblandad och samkönad undervisning : En jämförande studie av undervisningsformer i idrott och hälsa

Children?s utterances have been studied in different languages; however, only a few studies refer to Swedish. The aim of the present study is to describe utterance types, subordinate clauses and utterance length for a group of three and four year old Swedish children without known functional impairments.The study included 29 children, 17 girls and 12 boys, in a larger city in the south-east of Sweden. The children, all native Swedish speakers, were aged 3;0 to 4;11. Sound recordings were made during a playing session with one of the authors in the children?s day care centers.The utterances were divided into the categories elliptical responses, incomplete and partly unintelligible utterances, imitative utterances and independent utterances.

STABILITET I INSOMNI, ÅNGEST, DEPRESSION OCH UTBRÄNDHET OCH RELATIONERNA TILLSTÅNDEN EMELLAN

Mental illness is today the leading cause of long-term sick leave and insomnia, anxiety, depression and burnout are among the most common conditions. The aim of the study was to investigate the stability of these conditions and how this is influenced by gender and age, as well as the extent to which these states are risk factors for each other. The participants were a random sample (n = 2336) from the general population in the age of 18-79 years. The results showed that stable illness was more common among women than men, and that stable illness decreased with aging. The stability itself was not affected by gender or age. Relations between the conditions were bidirectional and they constitute major risk factors for each other (odds ratios, OK = 2.37 to 6.46). The largest risk factor for a condition is, however, previous occurrence of the same problem. Previous burnout was found to be a significantly larger risk factor for future burnout than previous insomnia for future insomnia (OK = 9.63 and 5.74, respectively). The results suggest that insomnia, anxiety, depression and burnout, despite their differences, are similar regarding symptoms and underlying causes. The importance of early interventions to prevent comorbid conditions which are more complicated and more difficult to treat is emphasized..

Effektiviseringspotential inom projekt

The work is performed at Forsmark Group AB as a final step in the Bachelor ofScience program in nuclear engineering at the University of Uppsala in 2013.The work is part of an ongoing process of streamlining project system model FKA.Streamlining the project model is an important aspect that affects all largecompanies that somehow have a project governing body when there is muchfinancial resources to save. Although the quality of the projects is positivelyaffected by efficiencyThe aim is to find possible common weaknesses and strengths of the project systemby interviewing a number of project managers, and using the systems in placeexamine the model.As part of the work also includes examining what project managers have to adjust tothe newly implemented system VPMM, and other newly introduced elements thathave been added to improve the efficiency in the futureProject System is a complex system that is influenced by many different parametersand participating individuals' attitude and personality. But then small changes in themodel could have major economic consequences.The thesis has generated results that show common weaknesses among the variousprojects and their project managers' general opinions about the project model. It alsopresents some possible solutions based on own thoughts and those interviewedobjects suggestions and comments..

IFRS 3 konsekvenser på svenska företag med avseende på förvärvad goodwill

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Behandlingsmetoder vid hopparknä: en litteraturstudie

Jumper´s knee is a common overuse injury due to repetitive microtrauma to the patellar tendon. It is especially common among athletes who are involved in sporting activities that involve jumping or fast running. The term jumper´s knee was adopted after Blazina published his original paper in 1973. Its pathology can be considered as a partial or total rupture of the patellar tendon in one of its three insertions. The aim of this literature study was to review the methods used to treat this condition and the results obtained focusing on pain relief and returning to previous sport or level of activity.

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