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2637 Uppsatser om Differentiated capital cost - Sida 47 av 176

Annonsmarknaden på Internet och att konkurrera med Blocket.se

Syftet med denna uppsats är att skapa en förståelse för vilka bakomliggande krafterna som gör att människor använder Blocket och se vilka strategier som kan användas för att bryta dessa krafter..

Styrning och venture capital : En studie om styrningen förändras av venture capital i svenska företag

Syftet med studien var att studera lärares agerande gentemot elever under idrott- och hälsalektioner samt även ur ett könsperspektiv. Frågeställningen var hur lärare bemöter elever i form av positiv och negativ förstärkning och om skillnaden mellan pojkar och flickor. Som metod valdes observation då denna metod kändes som den mest relevanta för att få så riktiga svar på frågeställningen som möjligt. Observationerna genomfördes på totalt 5 lektioner som vardera var 45 min långa. Inför observationerna hade ett observationsschema i form av ett avprickningssystem utarbetats.

Vägen till arbete? : En studie om aktivering i den s.k rehabiliteringskedjan inom sjukförsäkringen med speciellt fokus på arbetslivsintroduktion.

AbstractThe aim in this dissertation is to investigate into the working of the rehabilitation process as to actors involved. A specific focus has been set on the component ?Work introduction?. The study shows that the road back to work is a complex matter. Individuals involved have different backgrounds and living situations, which influence this rehabilitation.

Investeringsbeslut för energieffektivisering i monarken

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

Mätning och utvärdering av intellektuellt kapital inom aktiemarknaden

Organisation/Organisation Författare/AuthorsVäxjö Universitet Marcus GunnarssonEkonomihögskolan Olof PalmquistVäxjö UniversitySchool of Management and EconomicsDokumenttyp/Type of document Handledare/TutorExamensarbete/ Diplomawork Stig Malm Examinator/ExaminerRolf G LarssonTitel och undertitel/Title and subtitleMätning och utvärdering av intellektuellt kapital inom aktiemarknaden/ Measurement and evaluation of intellectual capital within the stock marketSammanfattningBakgrund: I dagens hårda konkurrens i samhället går trenden mot en informations- och kunskapsbaserad ekonomi där kunskapsföretagen blir fler och fler. Den största tillgången i företagen är de anställda och deras kompetens. Denna kompetens kan omvandlas till en värdefull tillgång och benämns som intellektuellt kapital. Trots att det finns ökad förståelse för att det intellektuella kapitalet skapar mervärde för företaget finns det hinder med att redovisa detta då det inte får tas upp i balansräkningen.Syfte: Uppsatsens syfte är att analysera huruvida intellektuellt kapital är något som fondförvaltare utvärderar när de gör en investeringsbedömning.Avgränsningar: Begränsningarna är att vi undersöker hur intellektuellt kapital kan vara till fördel för endast fondförvaltare; vi analyserar olika fondförvaltare i deras arbete endast med en investeringsbedömning. En sista avgränsning är att vi valt att inte tillfråga de fondförvaltare som inte utvärderar intellektuellt kapital aktivt i sina investeringsbedömningar.Metod: Vi har utgått från en kvantitativ metod och har genomfört en enkätundersökning för insamling av material.

Framgångsfaktorer inom Wallenbergsfären

AbstractThe purpose for this study has been to discover and reveal what exactly it is that have made the Wallenberg family so successful in the Swedish business world for more than 150 years. We have narrowed our research by limit it to only find and concern the specific features of the Wallenberg family and not their entire corporate group. There is no research made before regarding this matter, as far as we could see, which is one of the reasons to why we find this study relevant. In order to answer our question we have chosen to use a qualitative approach in which we have interviewed three people. These three people all have deep and thorough insight in the Wallenberg family.

Femåringar berättar på svenska och engelska : Referensdata och jämförelse med 6- och 7-åringar

År 2009 startades det europeiska forskningsprojektet COST Action IS0804 med syfte att få mer kunskap om flerspråkiga barns språkutveckling och utveckla bedömningsmaterial anpassade för flerspråkiga barn. Inom COST Action fokuserar arbetsgruppen Narrative and discourse på berättelser (narrativer) som ett sätt att bedöma språk hos barn. Berättande liknar naturlig språkanvändning och anses ge en mer rättvisande bild av flerspråkiga barns förmåga än andra logopediska test. Av narrativgruppen utvecklades bedömningsmaterialet MAIN (Multilingual Assessment Instrument for Narratives). Med MAIN kan barns produktion och förståelse av berättelser undersökas på makrostrukturell nivå.

Internalisation of emissions costs from Swedish aviation

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Toleransens betydelse i socialt stödutbyte En kvalitativ studie bland sju Tamangfamiljer i Kathmandudalen, Nepal

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.

Förröjning i förstagalling - vad kostar det och följer utförarna instruktionerna?

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Omvandling av ett villkorat aktieägartillskott till ett ovillkorat

A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

Vilka effekter har lojalitetsprogram på kundlojalitet? : En studie om frequent flyer-program och deras effekt på kunderna

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Förändrad aptering av massaved från 3- till 4-meterslängder vid gallring inom Södra : en systemanalys av effekter från avverkning till levererad virkesråvara

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

TaqMan® Sample-to-SNP Kit? : evaluation of kit for low-cost and fast preparing of DNA-samples before genotype analysis

 Genotyping can be used to link genetic variation among individuals to certain diseases or conditions. Some known disorders and states that are dependent on single nucleotide polymorphism (SNPs) are lactose intolerance, venous thrombosis, hereditary hemochromatosis and the difference in sensibility among people to metabolise drugs.In this project a new kit, TaqManÒ Sample-to-SNP KitÔ for extraction of DNA and preparation of the extract for genotyping with real-time PCR and allelic discrimination, was evaluated. QIAamp® DNA Blood Biorobot® MDx Kit was used as the reference method.The purpose of the comparison was to find a method that makes DNA extraction from blood samples cheaper and faster, but with the same reliability as the reference procedure.The results of the evaluation showed a complete agreement of the genotype results between the methods tested, which means that the new method was as reliable as the reference method. The costs of reagents and material would be reduced with 52% if the new method is adopted, that alone would result in a cost reduction of 144 000SEK a year with a sample volume of 650 samples/month. The time for DNA extraction would also be reduced with the new procedure. .

Skapa och leverera kundvärde i ett teknikkonsultföretag /

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

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