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482 Uppsatser om Income smoothing - Sida 16 av 33

Lagar mot lösdriveri : En vägledning till hur man finner handlingar från svensk lagstiftning på Riksarkivet

For centuries it was a crime to be without work or an income in Sweden. Those breaching this law were called vagrants and could be sentenced to forced labor. They stood outside of society in many ways as they were being criminalized. Society's view of them becomes clear by the laws enacted against vagrancy. The investigations that were made in creating the laws do not only say something about society's view of vagrancy, but something about the society itself.In Sweden we have a unique collection of investigations and referrals that are public records through Freedom of the Press.

Hur motiverar man beställare till att ge utrymme för landskapsarkitekten att arbeta med brukare i en planerings- och projekteringsprocess?

Residential estates are created without any adaptation to the users who will use them. Clients wouldprofit on involving users in an early project stage to create housing estates adapted to the user?s needsand wishes. Clients of the housing estates that require missions from consultants should realize that noone exclusive can represent other people's needs, regardless of the theoretical expertise they possess. TheSwedish million programme in the 1970s is an example of how objective expertise gained control, whichled to the creation of outdoor environments where few wanted to stay and live.

Den eritreanska transnationalismen. En studie av den eritreanska diasporans engagemang i Eritreas utveckling

The ability of emigrants to contribute to their homelands through the sending of remittances has been intensely recognised in recent years. This is especially true for developing countries for whom this money is seen to be an important source of funds from abroad. Eritrea is often mentioned in terms of success in the way they have mobilised the capacities of their diaspora. Since the Eritrean independence in1993 adults in the diaspora have been asked to contribute two per cent of their income to the Eritrean state. They have also been asked to make other donations at times of need.

EU-stöd inom fårproduktion på Öland jämfört med Småland/fastlandet :

The Sheep is the oldest livestock, and has been in Sweden for 4-5000 years. Thanks to that you can obtain skin, as well wool and meat. Therefore it was an important animal. Sheep production has increased, strongly lately due to the pasture support. The purpose of this paper is to find out what kind of different EU-subsidies you can get and to compare the subsidies in Öland and the main land. Sheeps are very good conservationist with grass, bushes and herbs, because of different grazing lands hardness and growth is it important to control the pasturage strain. A good way to regulate this is to have different enclosed pasture to switch between. I have been studying the different EU-subsidies.

Resultatet - när under året justeras det mest? : En studie av earnings management

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

Hållbar konsumtion av nötkött och mjölk

Sustainable beef and milk consumption. The consumption of beef and dairy products in Sweden is high. A lot of greenhouse gases are emitted from the production of these products. The production of beef in Sweden has decreased but the import has increased. The number of dairy cows has decreased while beef-production with suckler-cows has increased in Sweden.

Management of Private Equity Investments: A Study of Swedish Biotech Investment Managers

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

Internprissättning : Bevisbörda, dokumentationskrav och rättssäkerhet

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Analys, design och konstruktion av en ITS-prototyp : Att övervaka och informera transporter av farligt gods på väg

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

Dem matematiska problemlösningens roll i lärarens undervisning.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

SAS EuroBonus ? Tillgång eller skuld?: En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Sheep enterprise budgets : beneficial planning tools within Agriwise Macedonia

Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

County Branding : En studie i kommuners marknadsföring mot företag

There is a mutual dependency between the business world and the country?s municipalities. The municipalities are dependent on the companies to create work and tax income while the companies are dependent on the municipalities they are located in to provide good infrastructure among other things.Apart from this the municipalities can work activly with creating a strong brand in the eyes of the companies and many researchers in marketing agree that marketing of places will be more common in the future. Marketing of municipalities is however still a rather new and unexplored area and it is uncertain how and to what extent the municipalities work with this.The thesis is formulated:How are the municipalities working to market towards companies and is it possible to make out any positive change from these marketing efforts?The goal of this study is:Our goal is to examine how the view of marketing of places differs from different municipalities in the Stockholm region, how some of these municipalities work with this and how far they have come in this work.

Värdet av demand response på den svenska elmarknaden

Intelligent IT-based solutions, often called Smart Grids, are considered to be the future balancers of renewable energy sources. One area within the Smart Grid concept is called demand response, which is focused on making customers more consumption flexible by making them more active in their consumption. In this thesis the aim is to analyze a business model by investigating the income potential for a demand response solution as well as its market potential. This has been done through literature studies, interviews and development of a computational model.The use of 5000 households with flexible consumption can provide a cost reduction of 17.2% or 2.4 million SEK for a balance responsible party during an average year. If the solution is used to make strategic bids on the regulation markets the study indicates that the largest potential for revenues lies within this strategy.

Kreatörers försörjning - En modell för värdeutbyten i de kreativa näringarna

That many creative workers have uncertain and uneven incomes is well-established, but how or why they make a living is not. This paper examines the elusive value exchanges between creatives, buyers, consumers, and other economic supporters, and offers a model of how creatives make a living. By mapping income statistics of Swedish creatives together with in-depth interviews some patterns emerge. This, combined with Bourdieu's theories of social, cultural and symbolic capital, and Knorr's objects of sociality, forms a basis for a structured model of value exchange. The paper shows how creative workers create economic and non-economic capital (capitalization), how they advertise this capital (signaling), and how they convert between different types of capital (conversion) in order to make a living.

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