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880 Uppsatser om Harmonization of direct taxation within EU - Sida 46 av 59

En studie av enskild näringsverksamhet, handelsbolag och aktiebolag : Vilka fördelar och nackdelar finns inom respektive företagsform?

Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform?Nivå: C-uppsats i företagsekonomiFörfattare: Camilla Köhler och Petra Alperud WennemyrHandledare: Markku PenttinenDatum: 2013-februari Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.    Metod: I denna uppsats har en deduktiv ansats använts. En kombination av kvalitativ och kvantitativ metod har utnyttjats.

Projektering av småhus med solvärme som huvudkälla

In this report a study has been done regarding different heating systems on which are the mostcomprehensive with solar heating systems. The report has also been focusing if solar power can beused as a primary heating source for supplying more than 50 % of the buildings total heatingproduction. The University of Dalarna constructed a demo-house for this purpose and according tocalculations the total solar usage is more than 50 %. This house has been made for referenceregarding the design of the heating system of property 5:37.Further studies have been made to compare different heating systems that are compatible with asolar system, where the compared systems purpose is to be independent of direct using electricity. Asystem of this design is regarded as sustainable according to environmental as economic issues.

En app för smartare måltidsplanering

This thesis is based on design theory about how to build an application for the mobile platform, a scientific analysis and an application for grocery shopping and meal planning. The thesis also contains a valuation of the research and of the application. The valuation of the application was done by a usability test and an analysis of the results of the test.The application of the thesis has an easy navigation system, which is time saving and simple to use. Finding recipes with the associated ingredients is a quick fix. The search function can be used for searching freely after recipes as well as for separate ingredients. That makes it possible for the user to create own recipes from available ingredients.

Spelindustrins Paradox : En eventstudie om lansering av tv-spels påverkan på aktiekursen

Purpose: To examine how video-game releases affect the share price, and if video-game reviews have any impact on the share price of gaming corporations. Method: A quantitative deductive research approach is applied with event study methodology used as basis. The investigated companies were the five largest gaming companies listed on the U.S. NASDAQ exchange. A total of 29 video-game launches and 85 reviews where examined.  Theory: The study is based on The Efficient Market Hypothesis, Agent Theory, Public Relations Theory, Nextopia and previous research.Results: The result contains 114 observations in five companies.

Integrerat Performance Management System -En studie om ett ledningssystems påverkan inom Volvo

The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

Feedback och hälsa : en studie hos ett statligt verk

Today, many discussions are taking place through different platforms concerning the huge problem of ill health within modern society. Ill health tends to affect both children and adults. For the adult sector ill health may lead to doctor?s notification of illness in the short term and on the long term permanent disability benefit. In the mass media there are often articles published that point out the rising number of people with sick pay and people being given permanent disability benefit.

Energieffektivisering genom förvärmning av flis till kokare med sekundärvärme

The Swedish pulp and paper industry meets higher demand for energy efficiencyi mprovements with increasing energy prices and changes in the Swedish renewable energy certificate system. One action of energy efficiency improvement is by using secondary heat, that otherwise would have been treated as waste heat, for use in a system with lower temperature demands. The aim of this Master´s thesis is to identify possible secondary heat sources in a typical Swedish pulp and paper mill and to investigate what economic benefits the secondary heat will provide when being used for pre heating of wood chips to a kraft digester.The Master´s thesis focuses on three secondary heat sources; dry warm air, warm water and moisture saturated warm air located inside the pulp or paper mill. Two types of kraft digesters are simulated within this study, a typical Scandinavian digester and a modern twin vessel steam phase digester.Due to quality aspects and low temperature level drying is the drying technology with dry warm air rejected. Using warm water in direct contact with wood chips increases the quantity of water to the evaporation plant and thus reduced pulp or paper production and is therefore also rejected.

Smärtskattning hos personer med sjukdomen demens. : En litteraturstudie

Syftet med denna litteraturstudie var att beskriva hur smärta, hos äldre personer som har diagnosen demens, kan identifieras och vilka hjälpmedel som finns att tillgå för att skatta/bedöma smärta hos dem som har diagnosen demens. Dessutom var syftet att beskriva vilka kriterier/särdrag man använder sig av vid smärtbedömningen hos de med sjukdomen demens. Artiklar söktes i följande databaser: Academic Search Elite, Cinahl, High Wire Press, Pub Med och i Science Direct. Dessa databaser valdes relaterat till att de är erkända och hade ett relativt stort utbud på relevanta artiklar inom ämnet.Designen i denna studie var beskrivande litteraturstudie där resultatet baseras på vetenskapliga artiklar. Totalt 31 artiklar var relevanta för studien och togs med i resultatet, av dessa var 24 kvalitativa, 4 kvantitativa och 3 artiklar var både kvalitativa och kvantitativa.

?Jonas, min vän? : Persuasiva motstrategier för att dekonstruera en stark ethosposition, exemplet Selimovic mot Khemiri i debatten om REVA

In the year of 2012, a police project called ?REVA? was established in Sweden. The goal was to increase efficiency in deporting undocumented migrants from Sweden. Two articles relating to the project were published in Swedish newspaper Dagens Nyheter. One was an open letter to Attorney General Beatrice Ask, written by the famous author Jonas Hassen Khemiri.

Att leva av produktionsmusik - möjligheter och förutsättningar

Title: To make a living by library music; Opportunities and prerequisites. The purpose of this essay is to investigate how a music producer or composer can achieve placement of his or her music in commercials, TV-shows, computer games, and other media. What is required to make a living by composing and producing music today? This is a qualitative study made by interviewing six persons, who all in some way work with this kind of music. The result shows that in order to reach out and place the music, an active net working, a deep knowledge in music production, in a wide range of music genres, is crucial.

Kronandelsrelaskopering, en ny metod för att fastställa gallringsbehov?

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

Förekomst av agens i kattsnuvekomplexet på ett svenskt katthem

Conjunctival swabs from 12 cats in a Swedish animal shelter were analyzed by real-time PCR for FHV-1, Mycoplasma felis and chlamydiae. The purpose of this study was to see whether and to what extent these agents can be detected and if they were detected from cats housed in quarantine or in the adoption department. Samples were first taken upon arrival at the quarantine and then a second sample was taken two weeks after moving to the adoption department, or upon presentation of signs of disease. The cats spent the quarantine period in two separate quarantines: five in a new quarantine (quarantine A) and seven in a room in the old shelter (quarantine B). The difference between these quarantines was that in B the cats were often mixed together ant the hygiene routines were not as good as in quarantine A.

Sjuksköterskestudenters och sjuksköterskors inställning till och erfarenheter av informationsteknologiskt stöd i vården : En systematisk litteraturstudie

Syftet med denna systematiska litteraturstudie var att undersöka studenters och sjuksköterskors inställning till informationsteknologi, samt studenters erfarenhet av IT och möjlighet att utnyttja IT i klinisk utbildning. Använda databaser var Medline, Science Direct, och Google Scholar. Följande sökord användes: nursing, student, documentation, attitudes to computers, computerized, och medical record. Femton artiklar ingick, varav nio hade kvantitativ ansats och sex kvalitativ ansats. Resultatet visade att yngre studenter inte hade lika högt förtroende för teknologi som äldre studenter.

Hållbar köttproduktion och köttkonsumtion i Dalarna

The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.

Insatser och åtgärder för främjandet av laddelbilar i Sverige

To achieve the goal of fossil independency in the Swedish vehicle fleet in 2030, it would be important to substantially increase the proportion of electric vehicles, both BEV:s (Battery Electric Vehicles) and PHEV:s (Plug-in Hybrid Electric Vehicles). The Swedish Energy Agency has funded numerous research and development projects about electric vehicles in recent years. An important task for the Swedish Energy Agency is to allocate state funds to those projects with the greatest potential to contribute to increased establishment of electric vehicles in society. The purpose of this work is mainly to understand the efforts and measures that can make the market for electric vehicles to grow. The report can contribute to a better understanding of how far the research on electric vehicles has come and what has to be done in the future to promote the establishment of electric vehicles. Another aim for this report is that it should serve as a basis for future decisions by the Swedish Energy Agency on which projects that will be funded with state funds.

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