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4354 Uppsatser om General costs - Sida 54 av 291

Identitet under konstruktion : En studie om hur några gymnasieelever med syriansk kulturell bakgrund upplever sin identitet

The key purpose of this research has been to study and understand how young people with Syriac ethnicity experience their identity, when living in two different cultures. The Syriac minority is something of a special case when it concerns establishing the identity of an individual, since syriac´s do not have an official country.To be able to do this research an interview has been done with four young students with syriac ethnicity. The four of them is attending their final year at ?gymnasiet? in Sweden which is equivalent to USA?s senior year in high school.The multicultural school is today a fact and many immigrants attending the Swedish schools today feels misplaced when they meet the Swedish culture through fellow students and society. A clash between cultures occurs and most of the students, with non-Swedish ethnicity, live some kind of dual life.

K1-reglerna - Vad har redovisningsprofessionen för uppfattning om förenklingsreglerna K1?

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

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..

Energideklaration- Vad är det och hur ska det hanteras i fastighetsbranschen?

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.

Marginaliserad kunskap? ? En kritisk studie av representationen av genusvetenskaplig litteratur i klassifikationssystem och ämnesordslistor

The main focus of this master?s thesis concerns the relation between subject representation, power and gender. Classification systems and subject heading lists are products of their cultural and social context and some subjects and disciplines are given a greater value than others. Our aim in this thesis is twofold; to discuss and critically analyse the prevailing gender norms that are expressed trough classification systems and subject heading lists and to examine how they manage to represent gender studies as a multidisciplinary subject in theory as well as in practice. We are also discussing the particular problems with the representation of multidisciplinary subjects in general.

Passivhus - lönsamt eller ej? : En jämförelse mellan ett passivhus och ett konventionellt hus

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.

Projektering för återupptagandeav elproduktion vid småskaligtvattenkraftverk

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

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.

Sambandet mellan psykisk ohälsa och hälsorelaterade levnadsvanor bland kvinnor och män i en skånsk befolkning

Bakgrund: Daglig rökning och låg fysisk aktivitet på fritiden är betydligt högre bland individer med psykisk ohälsa. Syfte: Att undersöka dessa samband i ett köns- och socioekonomiskt perspektiv, samt eventuellt finna bakomliggande orsaker. Metod: Använder data från en tvärsnittsstudie (Folkhälsoenkät, Skåne 2000) med en representativ population (n = 11 304) i åldern 18-65. Huvudvariabler är självrapporterad daglig rökning och låg fysisk aktivitet, samt psykisk ohälsa som bedöms via General Health Questionnaire-12. Analyser gjordes med logistisk regression för att få oddskvoter och kontrollera för möjliga confounders. Resultat: Samband finns mellan psykisk ohälsa och daglig rökning, respektive låg fysisk aktivitet bland båda könen, och bland socioekonomiska grupper. Kvinnor har signifikant lägre oddskvoter gällande båda sambanden. Individer med psykisk ohälsa har fler ofördelaktiga levnadsvanor än de med ej psykisk ohälsa, oavsett socioekonomisk status.

Prissättningen av bostadsrätter: Vilka faktorer påverkar priserna, vad är riktpriset för en lägenhet?: - En mikrostudie av Södermalm i Stockholm

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

Ömsesidigt utbyte av manipulationer - en studie i social kompetens

Social competence is an effective weapon at all costs on today?s market. In many job ads we can see the words to be socially competent. In our report we have studied the subject?s social competence, relations, relationship marketing and personal networks and looked to the connection these subjects have to one another.

Resultatet av 150 års samlande : en dokumentation av Gästrike-Hälsinge nations konstsamling

There is an old saying, that after Epaminondas nothing was ever the same again. In this thesis I will focus on three questions: "Epaminondas the man." Who was he? "Epaminondas the general." How did he change the technique of warfare that made it possible to beat the Spartans? "Epaminondas, founder of cities and wall-builder." How did he build the walls around the cities he initiated, that made them resist enemy attacks for many years to come?While seeking the answers to yhese questions I will make a contextual analysis to get the historical background to all the phenomina involved..

Hur påverkasogräsuppkomsten av jordbearbetning :

Today it is common to spray against most weeds by using very expensive weed-killers. The goal for every farmer is to have as low costs as possible for their use of machines and weed-killers. Therefore it is in everyones interest to find other methods to fight the weeds. Finding a way to reduce the rise and growth of weeds already at the preparation of the soil would lower the number of laps over the field and also decrease the amount of weed-killing dose. Tests show that by harrow in the dark it is possible to reduce the population of weeds with up to 60%, but the normal reduction would be about 20-30%. To verify the results above we made tests by using two different methods of preparing the soil. We tested ploughing and harrowing in daylight and during night. Later we checked the number of different weeds in areas prepared in daylight and during night. By studying the results from the different methods used we found a considerable reduction of some kinds of weeds in areas prepared during night..

Bibliotek Plattan : en plats för inspiration, lärande och möten?

The main focal point of this study is about public libraries and its possible roles in today's society. Going from having had a clear educational orientation, public libraries has with time amassed several other roles, which all need to relate to the swedish law regarding libraries and other governing documents, as well as business plans. This thesis focus on a qualitative investigation, which was conducted through in-depth interviews with librarians and other staff at a public library in Stockholm, named bibliotek Plattan, to ascertain the prevailing opinions within this facility about the role of libraries and librarians. The choice of examine this particular library was based on the fact that bibliotek Plattan differs from the public library in general and only offers material for adults. Their collection of litterature is primarily based on fiction novels.

Video på bibliotek : en granskning av spelfilmsverksamheten på svenska folkbibliotek

This is the first investigation of the activity with feature film (video) in Swedish publiclibraries.Due to the Swedish copyright legislation, the activity with feature film in Swedish publiclibraries was not possible until an agreement was set between Kommunförbundet and SverigesVideodistributörers Förening in 1989.My investigation is based upon a form that I made in cooperation with Statens kulturråd.The form was sent to the main public libraries in the 286 municipals in Sweden. 250 (87 percent) of the public libraries answered the questions. 130 (52 per cent) of the libraries whoanswered had an activity with feature film.The main reason the libraries bought feature film, was that they hoped that feature filmwould attract new visitors to the library. The investigation also showed that high costs forhiring feature films has a negative influence on the lending of feature films..

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