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482 Uppsatser om Income smoothing - Sida 29 av 33

Informations- och kommunikationsteknologiers betydelse i utvecklingsarbete : En intervjubaserad studie om IKT:s betydelse för indiska kvinnor

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

Förändringens tider i fastighetsbranschen : En studie på utvecklingen före och efter finanskrisen 2008

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

Fejans vandrarhem ? En studie om isolering och uppvärmningsalternativ

During the last decennium climate issues have become more and more important. Many steps towards an adaption of efficient energy supply systems have been taken all around the world. These steps have been created to ensure the next generation?s energy demand. In EU and Sweden objectives have been set to ensure that the energy consumption decreases by 20% year 2020 and by 50% year 2050 compared with the energy consumption levels of year 1995.

Utveckling i Ammerån : att skapa ett hållbart fiske med hög kvalitet

Ammerån which is a small forest river in eastern Jämtland is a well-known river that has been a popular fishing river for a long time. The actual Ammerån begins downstream the lake Solbergsvattnet at Hammerdal and flows into the Indalsälven 10 km upstream Hammarstrand. The river environment switches between forests with wilderness feeling and open agricultural land. The entire Ammerån is today a nature reserve and protected from hydropower development. Fishing in Ammerån has mainly been focused on trout and grayling, and is so even today.

Kostnadsföring av optionsprogram : En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Deltidsarbete bland kvinnor i Sverige - vad påverkar val av arbetstid?

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

KOLLEKTIVTRAFIKENS GEOGRAFISKA VARIATIONER I TID OCH KOSTNAD ? HUR PÅVERKAR DETTA BOSTADSPRISERNA? : Fallstudie Uppsala län med pendlingsomland

The distance between home and work has increased in recent decades. By the development of infrastructure and public transport, jobs farther from home have become more accessible and this development has in turn increased commuting. Commuting travellers often pass over administrative boundaries which often serve as borders for public transport pricing. Also the market control prices. Research shows that travel times and costs significantly affect commuting choice.

Skogsvård hos privata skogsägare : vilka åtgärder utförs och av vem?

Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.

Ett framtida stall för kaninproduktion.

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

Att gråta i en Jaguar : en sambandsstudie mellan upplevd hälsa och faktorerna inkomst, utbildning samt civilstånd hos äldre

SyfteSyftet med denna studie var att undersöka samband mellan utbildning, civilstånd och inkomst gentemot upplevd fysisk och psykisk hälsa.MetodUndersökningen är en kvantitativ enkätstudie där totalt 525 individer ingick framförallt från Lidingö, Täby, Haninge, Östermalm och Solna. Åldern på individerna varierade mellan 37 och 89 år och medelåldern var 70,3 år (± 6,6), där cirka en tredjedel var män och två tredjedelar kvinnor. Samtliga har fått besvara frågor med fasta svarsalternativ kring deras upplevda fysiska (kroppslig) samt psykiska (själslig) hälsa och faktorerna inkomst, civilstånd samt utbildningsnivå. Därefter analyserades resultaten för att finna eventuella samvariationer mellan den upplevda hälsan och de specifika faktorerna. Samtliga deltagare har själva ansökt om att få vara med i ett projekt kring hälsa i Gymnastik- och idrottshögskolans regi.ResultatSignifikanta samvariationer fanns mellan upplevd fysisk och psykisk hälsa samt civilstånd där hög hälsa korrelerade med att leva i ett förhållande.

?Ingen går och knackar och säger hjälp, jag är illegal. Det är omöjligt? - En kvalitativ studie om varför socialtjänsten och papperslösa inte möts.

Människor som lever som papperslösa, det vill säga utan uppehållsrätt i Sverige, är en mycket utsatt grupp människor som lever under svåra och osäkra förhållanden. Det råder idag en stor kunskapsbrist och osäkerhet, både på socialtjänsten, bland papperslösa själva och även bland frivilligorganisationer vilka rättigheter de papperslösa faktiskt har och vilken hjälp de kan få från socialtjänsten. Vi har i vår studie, genom intervjuer med både socialsekreterare och människor som lever som papperslösa, undersökt vilka anledningar det kan finnas till att dessa två grupper sällan möts. Genom intervjuerna med socialsekreterarna, samt en juridisk kartläggning har vi även undersökt vilka juridiska och praktiska möjligheter respektive hinder socialtjänsten har att bevilja bistånd till papperslösa. Vi har även frågat om förändringar som de båda grupperna vill se.

Trähägn en tänkbar metod för viltskydd i Svenskt skogsbruk?

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

Demand and perception of fertilizer : among small-holder farmers in Kenya

Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.

What factors correlates with the use of game meat, wild fish, berries and mushroom in Swedish households : urban vs. rural areas

This study was made to see too what extent Swedes uses consumptive resources such as berries and mushrooms, game meat and meat from fish in their household on a yearly basis. I have also looked into the difference between rural and urban areas in Sweden. Further aim was to determine what factors that correlates with the participation in berry and mushroom picking and the use of game and fish meat within the household. The study was conducted in form of a mail survey that was sent to randomly chosen persons in every municipality in the six northern most counties in Sweden and in the county of Stockholm. In addition a sample was sent to randomly chosen persons on a national level.The results showed there is a difference in use between rural and urban areas in Sweden in all 4 investigated consumptive resources.

Social and economic consequences of wolf (Canis lupus) establishments in Sweden

Wildlife contributes with many benefits to humans but also brings economic costs. From being eradicated in Scandinavia the grey wolf (Canis lupus) is returning to South-Western Sweden and people are not used to its presence. In Scandinavia carnivores have to co-occur with humans in a landscape used for many different interests. Consequences of wolf establishments are e.g. competition for moose, depredation on sheep and attacks on hunting dogs.

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