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846 Uppsatser om Earnings Response Coefficient - Sida 31 av 57

Vill EU vända på steken? : En kritisk analys av EU-kommissionens ställningstagande i frågan om animalieproduktionens klimatpåverkan

This thesis examines the ongoing European political debate on the links between livestock production and climate change. In the end of 2006 the UN Food and Agriculture Organization (FAO) released their report Livestock?s long shadow, showing that livestock production represents some 18 % of the total global greenhouse gas emissions. The purpose of this paper is to explore the European Commission?s position and response to this question since the release of the report.Using Arne Naess? argumentation analysis, statements made by the Commission will be systematically organized and broken apart.

Levande fäbodbruk på 2000-talet : -svårigheter respektive möjligheter

Mountain holding in the 21st century ? difficulties and possibilities This study examines the difficulties and possibilities that mountain holding farmers have today. The following questions were considered: i) Who is cultivating mountain holdings today? ii) Which is the most important reason to keep animals there? iii) What kind of subsidies are most common? iv) What kinds of animals and what breeds are the most common? v) For how long period of time are the animals kept at the mountain holdings every season? vi) How are the fundamental regulations in the animal welfare law being followed, and are there any problems/conflicts in keeping animals at the mountain holdings? vii) What meaning do the animals have for the farmers and what are the farmer?s thoughts about the future? A survey based on these issues was sent out to 107 mountain holdings farmers with animals on grazing land, where 59 % submitted a response. The results showed that knowledge on how to keep animals at the mountain holdings was overall good.

Värderelevansen av Bokföringsdata - samband mellan immateriella tillgångar och marknadsvärde

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Economizer i bostadsvärmepumpar

I takt med stigande energipriser finner fler och fler det lönsamt att installera värmepump för att reducera sitt energibehov. Värmepumpar har dock svårigheter att tillgodose värmebehovet när utomhustemperaturen sjunker under -10°C. Detta problem kan minskas med så kallade economizerkopplingar, denna rapport jämför de båda economizersystemen flash tank cycle (FTC) och internal heat exchanger cycle (IHXC). Eftersom det har visat sig att vinsterna med economizerkopplingar är som störst då temperaturlyftet är stort är det mest intressant att jämföra dem i luft/vatten värmepumpar. Detta på grund av att övriga applikationer som berg-, jord- eller luft/luft-värmepumpar inte utsätts för samma stora temperaturvariation då utetemperaturen faller.

Fortplantning och fortplantningsproblem hos tikar av svensk och finsk lapphund : en jämförande studie

The Swedish Lapphund is one of our eleven Swedish domestic breeds of dogs and one of Sweden?s oldest dogbreeds. The Finnish Lapphund?s origin and physical conformation is similar to that of the Swedish Lapphund. One aim of this study was to examine whether the average litter size differs between these two closely related breeds, and if so, try to find causes for this.

En läroplan utan stort tolkningsutrymme? : En undersökning av Lgr11 ur ett läsarorienterat perspektiv

This essays aim is to investigate the possibilities of subjective interpretation of Lgr11, the Swedish curriculum for elementary school. The assignment that the Swedish authority Skolverket got in 2009, was to create a curriculum that would grant that the students achievements would not be influenced by any subjective opinions and that all elementary schools in Sweden will give an equivalent education. In the Government bill this is a theme throughout the text and the Minister of Education has also claimed that this document will leave very limited space for subjective reading and interpretation. He says that Lgr11, in contrast to the previous curriculim Lpo94, will clarify what the purpose of the different subjects is and on what grounds the assessment of the students should be based.The method used is the literary theories of reader ? response as they are expressed by Literarycriticist Stanley Fish.

Kulturkompetens i socialt arbete - vad är det?

Syftet med denna studie är att undersöka vilken innebörd begreppet ?kulturkompetens? ges i litteraturen samt utifrån detta problematisera dess applicering på praktiken. Begreppet ?kulturkompetens? saknar en enhetlig definition, något som initierat skrivandet av denna uppsats. Studien bygger på en litteraturstudie i form av en kvalitativ textanalys.

Tillgänglighet och verksamhet för dyslektiker på folkbibliotek i Södermanland

The aim of this thesis was to investigate the accessibility and activities for dyslectic adults in public libraries in the Swedish county of Södermanland. The questions that were to be answered were four; to what extent do the libraries provide book material and special computer software? To what extent do activities occur? Does the library staff have awareness and knowledge of dyslexia and of activities for dyslectics? What are the obstacles for good service for dyslectic library users? Two methods were used. As a first step, a questionnaire was sent to thirty public libraries. The questionnaire elicited a low level of response, but gave in spite of this an overview of the situation for dyslectics in the libraries of the county.

Evaluation of a new microarray method for genotyping of HLA-DQ2 and HLA-DQ8 for investigation of celiac disease

Celiac disease (CD) is an autoimmune disease, induced by an immune mediated reaction in the small intestine after ingestion of gluten and related prolamines. There is a strong genetic linkage and most important are the genes that encodes for HLA-DQ2 and HLA-DQ8. The European Society for Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) has developed new guidelines for investigation of CD in children and adolescents, which include genotyping for HLA-DQ2 and HLA-DQ8. Therefore, the clinical microbiological laboratory in Västmanland wants to introduce a method for analysis of these genes. Microarray is a newly developed method for determination of the alleles HLA-DQA1 and HLA-DQB1 that encodes for the ?- and ?-subunits of the HLA-molecules.

Beslutsfattande vid anbudsgivning hos svenska byggentreprenörer

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

Ta på era "hållbar utvecklingsglasögon"! : Ett idéhäfte som kan hjälpa pedagoger att arbeta mer med hållbar utveckling i förskolan

Natural and environmental issues are everyday parts in preschool but when educators shall consciously work with sustainable development they tend to stop at recycling and what is necessary to be done for achieving the Grön Flagg-certification. I have been observing various preschools and noticed that sustainable development is flawed, often because of the teachers lack of interest, knowledge and in some cases both. Out of this grew an idea of making a project that could help the teachers see how the work with the subject in a fun and educational way can become a part of the preschools everyday routine. I made a tutorial booklet with basic facts and activities relating to sustainable development and the three questions in my report were how much knowledge and interest the teachers initially have, if the tutorial booklet could help the teachers to produce new knowledge and interest for the topic and if it turned out to be easier for them to provide educational activities within the subject. There were three departments that participated in my survey and the methodology of collecting data was an anonymous survey with the teachers' own comments in response.

Estetiska lärprocessers betydelse för barns språkutveckling : En studie om pedagogers tankar kring bildskapande för att främja barns språkutveckling

This master thesis is based on the sociocultural perspective. A qualitative research study was conducted to investigate children's attitudes towards reading, texts and libraries.The theoretical background is constituted by ideas from the new sociology of childhood, literacy-studies and reader-response theory.The study was conducted with 23 children, 13 girls and 10 boys, participating in focus groups.The results of the study reveal that children's literacy-activities in school are strongly influenced and limited by adults. Children's interest in pictures and non-fiction-reading do not correspond to the school institution that favors traditional media and fiction. The study also reveals a gender division between children's literacy-activities that tends to grow with age. All the children in the study regard libraries as book-houses and wished for libraries that combine activity and serenity.The thesis shows the importance of being aware of, and engage in, children's reading-interests and reading-practices if the reading stimulating activities in schools and libraries are to be successful.

Modellering och reglering av drivenheter i gaffeltruck

To enable the enhancement of the driver's environment in a forklift, an alternative form of steering has been evaluated. An earlier concept with a combined driving and steering wheel has been exchanged to a concept with two driving wheels. A link wheel has replaced the combined driving and steering wheel. The steering is done through differentiation of the velocities of the two driving wheels. The scope of this master thesis is to create a simulation model, create a control program and to evaluate the concept of two driving wheels.

? Som att slicka på en regnkappa. En kvantitativ studie av kvinnor som har sex med kvinnor och sexuellt överförbara sjukdomar/säkrare sex

The background to this thesis is that we know very little about lesbian and bisexual women's sexual health in Sweden, particularly in relation to sexually transmitted infections (STI) and their transmissions. An internet-based questionnaire with self-selected participants targeted to the group WSW (Women who have Sex with Women) has been implemented. An international survey on the subject shows that the WSW has sexually transmitted infections. This is also in line with the results in this study. The most common sexually transmitted infection in the survey is chlamydia which 12.3 percent have had.

Systemförvaltningsmodeller ? verklighetsbeskrivning eller idealiserad bild?

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

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