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2808 Uppsatser om Income effect - Sida 45 av 188
xCover : Show your prosthetic leg with attitude
Prosthetic leg can give a negative psychological effect to the user, which ends up in decreased self-esteem and that the user hides his handicap. xCover gives a more natural volume and a cool look. xCover changes the look of the prosthetic leg C-leg. The product is constructed by us, Patrik Svensson and Magnus Zetterqvist, for Christoffer Lindhe at Lindhextend AB. Christoffer has hired Martin Bergman at Smedjan 17 to make the design.
The impact from pre-M&A resource allocation on the post-M&A performance
Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.
Utomståenderegeln i 57:5 IL
AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.
Hur bemöts Kina i Afrika? : En mångdimensionell idealtypsanalys av Sydafrikas, Zambias och Zimbabwes bemötande av Kinas ökande ekonomiska intresse
The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.
Koncernbidragets hantering ur ett ABL-perspektiv: - En analys av det vedertagna tillvägagångssättet
The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.
Motivation i arbetslivet : En kvantitativ studie om vad som motiverar personalen inom äldreomsorgen.
The purpose of this thesis is to study what motivational factors motivates the staff in the public elderly care and to investigate how the staff ranks the different motivational factors and if the rankings differ depending on gender, age, education, type of employment, time of employment, employer, income and ethnic background. The thesis is based on a questionnaire study with a total of 97 participants. The questionnaire was constructed with the help of prior similar studies conducted in the USA and Malaysia over a sixty-year time period. These studies are then used to analyze the results. The participants in our thesis were given ten motivational factors to rank according to what they believed motivated them the most.
Effect of insulin during oocyte maturation in vitro on bovine early embryo development : partially evaluated by novel fluorescent staining
Fertility is of central interest in the dairy production but has during the last decades declined. Increased milk yield has resulted in high pressure on the metabolism of the dairy cows that are supposed to manage the transition from dry cows to lactating cows within a few weeks around the parturition. Much indicate that metabolism and fertility are closely linked, with insulin playing a substantial part. There are many studies suggesting that the main part of gestation loss can be found during the early embryo development, a period which can be studied in vitro. The aim of this study was to test the effect of insulin during maturation in vitro and to evaluate two different fluorescent stainings on oocytes and embryos; a nuclear stain and a staining of apoptotic cells through the terminal deoxynucleotidyl transferase dUTP nick end labeling (TUNEL)-method.
Bovine cumulus-oocyte-complexes (n=991) were aspirated from abattoir-derived ovaries.
Nya Möjligheter för Kontroversiella Varumärken-En studie kring kontroversiella varumärkens framfart i sociala medier
As commonly known, Social Media is a rapidly growing area. Since consumers to a great extent are present in Social Media, this new internet environment is increasing in relevance for consumer marketing. For controversial brands that are regulated in conventional marketing channels Social Media is an extra ordinary marketing opportunity, since social media is a legal grey area. More and more controversial brands are taking advantage of this opportunity, but the effects of these marketing activities are fairly unknown. Therefore there is an interest in examining the controversial brands marketing progression in Social Media.
?Du kan göra skillnad i människors liv utan att ha en aning om det? : En kvalitativ studie om några socialsekreterares syn på suicidalitet
During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.
Plasmodiophora brassicae ? host and environment interactions
In this thesis, three separate experiments have been performed on different aspects of the interaction between the causal agent of clubroot, Plasmodiophora brassicae, and its hosts.
In the first experiment the pathotype of the P. brassicae single spore isolate, which is currently used to construct a reference genome, has been classified using the ECD bioassay. The disease severity of infected plants was scored according to two different scales and the pathotype was determined according to three previously published guidelines. The results were compared to previous published studies describing the e3 isolate.
The life cycle of P. brassicae is not well understood.
Analys av prispåverkande faktorer på bostadsrättsmarknaden i Uppsala
AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study.MethodThis study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009.
Alternativa metoder för avhorning av kalv : teknik och behandlingseffekt, samt utvärdering av postoperativ smärta med användning av NSAID
In this study, cortisol in saliva and pain related behaviours in calves were used as markers of distress when comparing two different dehorning methods; scoop or cautery. We also investigated the effect of a non steroidal anti-inflammatory drug (NSAID), meloxikam, on postoperative distress after dehorning with either dehorning scoop or cautery iron.
Twenty calves were dehorned on one randomly chosen side by scoop method and on the other side by cautery. Five months later, the effect on horn growth was investigated. Horn production was observed in seven of the calves.
Analys av dräktighets- och fölningsresultat inom svensk varmblodig ridhäst och svensk varmblodig travhäst åren 2000-2006
The purpose of this thesis was to analyze conception and foaling results of Swedish warmblood and Standardbred trotters using breeding statistics during the years 2000-2006. Key issues in this thesis were: Have the conception and foaling results of stallions changed during the period 2000-2006? What is the effect of the use of various breeding methods? Is testicle size correlated with conception and foaling results? How important are age, breed and level of inbreeding of the stallion for conception and foaling results?
Breeding statistics were available for 537 Swedish Warmblood stallions and 305 Standardbred trotter stallions. To be included in the analyses, a stallion must have mated at least ten mares in total over the period 2000-2006. This criterion was met by 313 Swedish Warmblood stallions and 272 Standardbred trotter stallions.
In-store retail environment ? A study if placement of ecological products has an impact on sales and attitudes towards buying.
The purpose of this thesis is to investigate whether placement, using a special display, of ecological products, will have an effect on consumer buying behaviour and thereby sales of these products. When talking about sales we refer to the amount of ecological products that are being bought, habitual and unplanned, as a response due to the placement of the products in-store. To further elucidate the purpose, the thesis will focus on if the placement of the products itself will have an impact on the customers? attitude towards buying ecological products. A deductive approach was applied where we did a quantitative study using triangulation to receive data to reveal if the placement of ecological products had any effect on the sales of these products.
LAURA: Kognitiv beteendeterapi för kvinnor med psykisk ohälsa till följd av en traumatisk förlossning : En randomiserad kontrollerad studie av internetadministrerad vägledd självhjälpsbehandling
The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.