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3912 Uppsatser om Cost-benefit analyser - Sida 61 av 261
Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.
Skuggsidan av platsmarknadsföring : En djupstudie av Karlstads platsvarumärkesmaterial
Platsmarknadsföring är ett växande fenomen internationellt och i Sverige, då det påstås att ?städer tävlar mot andra städer? om besöksnäringen, nyetableringar av företag och befolkning. Att platsmarknadsföra sin stads specifika värden, genom att paketera och ?sälja? in staden, har blivit mer av en regel än ett undantag, där man genom texter och bilder vill lyfta fram stadens specifika kvalitéer.Men vad gömmer sig i skuggsidan av platsmarknadsföringen? Och vidare vad blir effekterna av de bilder man visar upp av staden?Många kritiska forskare menar att risken är att befolkningen i staden inte känner igen bilden av sin stad och då känner sig åsidosatta och platsmarknadsföringen förlorar då sin styrka. Därför blir också intern platsmarknadsföring oerhört viktigt för att vinna legitimitet hos befolkningen.I min undersökning har jag gjort en djupstudie av Karlstad relativt nya platsvarumärke °Karlstad med tillhörande platsvarumärkesmaterial.
Enklare korglutning
This project was led on behalf of Bombardier Transportation in Västerås, Sweden, incollaboration with KTH Stockholm and EPFL Lausanne. This project is connected to thedevelopment of a new and simplified tilt system for rail vehicles.Growing competition from other means of transportation has forced railway companiesthroughout the world to search for increased performances.Travelling time is the mostobvious performance indicator that may be improved by introducing high-speed trains.They require very large curve radii and long transitions curves not to impairridecomfort, another performance indicator. Building new tracks adapted to high speedtrains is very costly and can only be justified where the passenger base is large.Trains with the capability to tilt the carbodies inwards the curve is a more cost efficientalternative. The tilt inwards reduces thelateral force felt by the passengers allowing thetrain to pass curves at enhanced speed with maintained ride comfort but increases thefrequency ofmotion sickness.The benefits of tilting trains are improved speed capability in curves and enhancedpassengers comfort, but at higher buying and maintenance cost. As the conventionaltrains increase their speed in curves, the performance advantage of tilting trains isreduced while their prize is still kept significantly higher and constant.
Hur lärare arbetar med tystlåtna elever i muntliga moment : Ett arbete om hur lärare främjar och bedömer den kommunikativa förmågan i klassrummet
The purpose of this study is to examine how primary school teachers work with the oral communicative ability of students who are quiet or unwilling to communicate freely in the classroom. This study aims to answer the question: which methods and strategies are most beneficial for the quiet students and how do teachers discover and assess these students?A qualitative method using semi-structured interviews will be used as the primary means of answering this question. The purpose of these interviews is to document the teachers? experiences working with quiet students.It appears that the teachers interviewed have or have had quiet students in their classes.
Nivåanpassad intensivträning av läsförståelsestrategier : En interventionsstudie i åk 2
The purpose of this study is to investigate whether intensive teaching of reading strategies at an individual level can affect reading comprehension for students in second grade. A quantitative method with quasi-experimental design is used. All students in the experimental class trained on reading comprehension strategies at their particular level five times each. Before and after training a reading comprehension test was made. The reference class did the same test.
Intranät och extranät: den elektroniska kommunikationen inom och mellan företag
Through the growing use and availability of information technology the dependency of Internet is today increasing. Internet makes ways for a more mobile business communication that cost less. One of the latest applications of Internet technology are intranet and extranet. I have asked myself the question how intranet and extranet can affect companies efficiency and competitive advantage. In order to answer this question I performed a case study at Ericsson and ABB.
Jämförelse mellan våtkompostering och andra VA-system i omvandlingsområden : en fallstudie i Norrtälje kommun.
Eutrophication of the Baltic Sea and Swedish lakes remains a major problem despite many years of effort to reduce the emissions of nutrients. One major source is waste water systems, especially private sewage systems. These sewages accounts for a very large share of nutrients per capita in comparison with citizens connected to larger sewage treatment plants. Norrtälje community has the greatest number of private sewage systems in Sweden. Discharges of nutrients, especially phosphorus, to the Baltic Sea from these sewage systems are significant.
Internal Control - Efficiency in the Audit Process
The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..
Minivindkraftverks inverkan på lågspänningsnät
Micro-power wind energy convertors have recently increased in popularity. The reasons for this are among other things the increasing cost of electric energy and enviromental concern.In this thesis the connection of these micro-power wind energy convertors to the utility network is discussed. Electric standards for the connection of small production units is presented. Finally some calculations and measurements of electric quality are also presented. The utility network used in the calculations is part of Halmstad Energi och Miljö network..
Konsumtionsmönster hos ungdomar i Nybro kommun
Denna studie beskriver några förstelärares uppfattning om särskilt stöd ut ett inkluderande perspektiv. Främst har jag valt att analysera hur lärarna beskriver elever i behov av särskilt stöd och hur deras beskrivningar kan relateras till olika teoretiska perspektiv på specialpedagogik. Jag har också studerat hur lärarna fördelar ansvaret för elevens lärarande och vilka möjligheter och hinder för en inkluderande undervisning som kan utläsas i lärarnas tal. Jag har använt en kvalitativ metod med anknytning till socialkonstruktionism och diskursanalys.I mina analyser har jag utgått från teoretiska perspektiv på specialpedagogik som utarbetats av Skidmore (2004). Jag kan konstatera att lärarna beskriver elever i behov av särskilt stöd utifrån olika perspektiv: det psyko- medicinska, det sociala och det organisatoriska.
Från känsla till handling : Empatins betydelse för frivilligas engagemang
Since the late 50th century, the automobile has been normative in the Swedish society (Lundin 2008). This has led to an urban environment deeply characterized by the motor vehicle and its necessities, while other means of transportation, such as train and bicycle, have been ignored and put aside. However, over the past decades, a new trend has been seen in urban planning as a consequence of the increasing knowledge of the negative qualities caused by the car. As a result, the bicycle is seen as a conceivable transport mode.This thesis examines cycling on four issues:- Why is there a need of more cyclists? - How can the total number of cyclists as well as the number of satisfied cyclists increase? - Which factors affect the choice of transport mode? - Which factors affect the choice of route?The first two questions are discussed from a literature study that was conducted at the beginning of the thesis.
Webbaserad schemaläggning av läkare : Systembeskrivning och gränssnittsförslag
Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.
Haspelsystemet Camcoil 1500
Our employer Camatec Industriteknik AB gave us the assignments to increase theirs range of versions on Camcoil that is their own patent product. Camcoil is a capstan system that is used when steel band fabricated. Exist for example in production lines their steel band should be annealed. Our goal with this work is to come up with a completed production basis on a Camcoil for heavy industry. The basis should contain calculations, 3D-constructions, drawings and cost proposal on manufacturing and detail purchase.Demands on this project:1.
Att kommunicera i kris : En kvalitativ fallstudie om anpassad kriskommunikation i samband med en extraordinär händelse
The purpose of this qualitative case study is to explain and discover how a Swedish commune works with their external crisis communication during a large crisis. The case study revolved around a simulation exercise with Mjölby commune that was and organized by the company VSL Systems AB. The study addresses the difficulties that arise within the crisis communication, and shows witch factors that are important to consider, when you are responsible for an entire community.Our result shows that the relationship with media could be utilized in a better way and both parties could benefit from cooperation. The commune could have used varied communication channels to create more effective crisis communication which had reached a bigger group of people. The information was not adapted to the different groups to the extent it could have been..
Isolerande och skyddande dubbelväv - Produktutveckling av ett kylande fodral
Denna rapport beskriver en produktutvecklingsprocess som behandlar utvecklandet av ett textilt material som isolerar och skyddar. Det textila materialet ska fungera till ett kylande fodral utan att förstöra dess funktion och behöver därför uppfylla en speciell kravspecifikation. Materialet ska isolera mot kroppsvärme, vara stabilt, skyddande och slitstarkt. Dubbelväv valdes tidigt i arbetet då det är ett enkelt sätt att kunna påverka det textila materialets egenskaper i form av material- och konstruktionsval, i en betydligt större utsträckning än i en enkelsidig väv. För att utveckla ett material med de efterfrågade egenskaperna har tester utförs och den metod som har använts är hypotesprövning.