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4354 Uppsatser om General costs - Sida 53 av 291
Tycker de olika? : En kvantitativ undersökning av gymnasieungdomars syn på och attityder till svenskämnet med avseende på programkaraktär
The main purpose of this study has been to survey the pupils? general comprehension of the content and aim of Swedish as a subject in upper secondary school and their attitude towards the subject. Furthermore the study aims at discerning whether there is a distinguishable difference between programmes with vocational and academic character.The study is based on the results of 101 answers from students in an opinion poll handed out at a Western Swedish upper secondary school. Throughout the analysis the results of the two programme groups have been weighed against each other. The result of the survey shows that:? The understanding of the aim and content of Swedish at upper secondary school is acceptable as a whole.
Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg
EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..
VEM ST?DJER BIST?NDET? En kvantitativ studie om vilka faktorer som p?verkar attityden gentemot EU:s internationella bist?nd
The discussion regarding international aid tends to be highly debated for long periods of time.
Some individuals are very positive towards aid and some individuals are less positive towards
aid. This study aims to broaden the understanding of the aspects behind that. The previous
research tends to focus on aid allocation within the EU, or which macro factors could influence
which donor countries give to which recipient countries. This study aims to add to the research
with which aspects at the individual level can influence the individual's attitude towards
international aid from the EU.
Mekaniserad plantering med Eco-Planter i södra Sverige :
This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Södra Skogsägarna and the aim of the work was to investigate the economical and biological output after mechanical planting with Eco-Planter compared with traditional manual planting.
Eco-Planter is a tool for mechanized planting, fixed at the end of the boom on a conventional harvester.
The study confirms that manual planting is less expensive under normal conditions. However, the differences between mechanized and manual planting are not that big and with technical development and/or increased labor costs together with an improved work organization the system with Eco-Planter could be competitive.
The biological output, e.g. planting result and survival rate, seems to be quite good.
Vägsaltets effekter på växter i urban- och offentligmiljö : ett växande problem
Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.
Miljöanpassade lösningar - en studie inom fastighetsbranschen
AbstractTitle: Environmental demand solutions - a study within real-estate business.Problem statement:Today, the society stands before a permanent accelerated environmental threat. Companiesbecome increasingly over the environmental problems and more companies look over theiractivity and how it influences the environment. Historical the environmental issue has been forgotten and it is first during the end of 1990 the environmental issue intensive has been noticed. Earlier the environmental work?s high costs was the cause, but now the companies realized the weight and the importance of imposing focus on environment commitments and sees it, as an investment.
Kamerametoden - en nyckel till mobila användare
Hur kan mobila användare studeras? Frågan blir allt mer aktuell i samband med
att vi människor i större utsträckning blir mobila och därmed också använder
mobila artefakter som en del av vardagslivet. Denna fråga är framförallt
aktuell för de företag som utvecklar denna typ av artefakter. Vi har under
detta kandidatarbete samarbetat med ett företag som dagligen ställs inför denna
typ av frågor, och vi kommer i denna rapport behandla utvecklingen av en metod
för att studera just mobila användare. Att studera användarna är naturligt, då
det är de som är nyckeln till vilka tjänster och artefakter som just de har
användning för.
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively.
The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
Lärarrollen i förändring : En intervjustudie om lärares inställning till en förändrad lärarroll
During the past twenty years, the Swedish school systems have slowly changed to becomemore and more performance-driven. Private schools have been growing in general and, likeindependent schools and schools managed by municipalities, they profile themselves. Schoolsare becoming more performance and result-oriented, which has changed the roles of teachersin a dramatic way and is in general, still changing.By profiling students based on theirindividual performance, schools are able to help students identify themselves and their owngoals. The process of profiling is a slow one in which some teachers adapt more quickly thanothers, and one that is critical for other teachers to learn in order to keep up with the demandsof society.Schools, like ordinary businesses, are in constant competition with each other to keep up withthe newest and greatest models of teaching and to rank among the best in high achievements.Perhaps the downside of this modern school structure is that it is often difficult to have aschool where both school management and teachers see eye to eye. School management must heavily focus on the school?s results as a whole.
Design av ett grafiskt användargränssnitt - Ett befintligt system i förändring för användarnas bästa
Detta kandidatarbetet är utfört på ett bolag som verkar i
telekommunikationsbranschen. Operatörerna på kundtjänst arbetar med att ta emot
samtal från Telekombolagets kunder, hjälpa dem med att lösa problem och ge tips
och råd. En viktig del av arbetet är att operatörerna gör en analys av kunden
för att kunna ge bästa möjliga råd.
Rapporten behandlar hur en del av ett textbaserat program kan omarbetas till en
grafisk applikation. Etnografiska metoder, i form av observationsstudier och
intervjuer, och designtekniker, i form av mockup- och prototypmöten, har
använts tillsammans med användarna av programmet.
En jämförelse av energiåtgång och emissioner för olika persontransportslösningar i Stockholm stad
This master thesis sets out to compare the different public transport modes in Stockholm city.Both energy consumption and air pollution are compared. The chosen transport methods are car,bus and metro.Traditionally the rail industry has had environmental arguments as a strong competitiveadvantage when it comes to passenger transportation. However, in recent years the automotiveindustry has been getting more positive media attention regarding environmental issues, forexample Roger Kemp?s statement that the car is the most environmental friendly passengertransportation mode in the UK. This study will show the environmental advantages of railwaytraffic in cities.The energy sources of the world are not endless and the use of the different sources affects theenvironment in different ways.
Det implicita avkastningskravet på Stockholmsbörsen: En jämförande empirisk studie med avseende på antalet börsintroduktioner för 1999 och 2012
This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..
Att uppnå varumärkesframgång genom dagens designtrender
The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.
Barn med astma - resultatet av sjuksköterskans information och utbildning till barnet och dess familj
Asthma is the most common chronic illness in children. Re-admissions to hospital are common and asthma has a significant impact on children and their families. The purpose of this study was to describe the outcome of the nurses? information and education handed to the family. The result of this literature study was based on 14 scientific articles which evaluated the families? knowledge and the illness? impact on daily life after different ways of asthma information and education.
Ö?kad tillga?nglighet mo?jliggo?r kvarboende : -En analys av tillgänglighetsrenoveringar
The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.