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4528 Uppsatser om Income statement approach - Sida 12 av 302

Utveckling av Innovativa Småskaliga Elförsörjningskoncept : - Minor Field Study i Namibia

A large part of the Namibian low income population lack access to grid distributed electricity. This mean they are effectively shut out from basic functions such as lighting, information technologies and hygienic food handling. Hence, finding ways of providing affordable off-grid electricity is an important, not to say critical, task.This master thesis is an innovation and concept development project that has been carried out in cooperation with organisations in Sweden and Namibia. The purpose of the project has been to (1) develop a concept for off-grid electricity supply in Namibia and (2) to gain a deeper knowledge within the area of innovation and product development for the Base of the Pyramid population, i.e. the poorest, but largest, socio-economic part of the global population.Essential in this project has been to acquire user understanding and to identify user needs to create a foundation for developing the concept.

Hur formar handledningen mig som psykolog? : En kvalitativ studie av nyutexaminerade psykologers upplevelser av yrkeshandledning.

The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..

Skattekonsekvenser av generationsskiften i fåmansföretag : -En analys av befintliga regler

A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

Koncerngemensamma kostnaders roll för spärrbeloppet : En studie av Avräkningslagen

The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Den kvinnliga rollen i nyutgivna bilderböcker : Och hur pedagoger resonerar kring sitt arbete med att motverka stereotypa könsmönster i förskolan med hjälp av bilderböcker

Problem statement: Nowadays, women have a greater place in literature, both as a writer but also the role of the book and that is why I have chosen to examine how educators reason about their use of literature in preschool to combat the stereotype of gender roles.Motivation: An earlier survey shows that women now have a greater place in the recently released children's literature and, therefore, it is interesting to see how educators see their work on countering gender patterns using picture books. It is also interesting to examine whether the female roles in the books are consistent with the research I've used.Approach: I chose to use qualitative interviews with teachers in two preschools and also examined the recently released children?s books they worked with.Results: The results of my survey shows that teachers thoughts about their work on combating gender pattern occurs on an individual plan and depend on how the teacher interprets the guidelines. My survey also shows that the gender roles in the newly released picture books are consistent with earlier research I?ve used.Conclusion: It is therefore important that educators are aware of how easily gender patterns are induced, it happens on a daily basis through words and expectations that educators have on children..

Droppen som fick bägaren att rinna över? - Svenska spelmonopolets förhållande till EG-rätten

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

Policies affecting the competitiveness of dairy production in Sweden, Denmark and Germany

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

Förskoleklassen - den lustfyllda skolstarten? : En studie om pedagogers arbete med språk-, läs- och skrivutveckling i förskoleklass och årskurs 1

The aim of this study was to explore and describe how four teachers work with literacy in preschool and grade one, ages 6 and 7. The aim was also to explore the progression of reading and writing as well as the collaboration between teachers in preschool and grade one. The study has a qualitative approach and data was collected through observations and interviews. The findings indicate that teachers in preschool have similar activities and approach to what guides the work. Regarding teachers in grade one it shows that they both are working with reading and writing in a varied way.

Chachaklum, a viable initiative? : a stakeholder management approach towards a community enterprise

Due to poorly functioning local and regional markets, the smallholders in San Francisco, Petén, were dependent on intermediaries that took advantage of the smallholder?s distance to markets. In an attempt to secure income and strengthen their bargaining position, 189 smallholders joined forces through the creation of a social smallholder network, held together by a community based enterprise. This enterprise was initiated in 2011 with the help of government incentive programmes and NGOs that within a few years will leave the enterprise to auto regime. This study treats the sustainability of a community forest based enterprise, Chachaklum, in northern Guatemala. The study identifies factors that enable smallholders to organize themselves in order to obtain business practices that support an improved standard of living.

Rikedom sover illa på en bädd av fattigdom : En fallstudie om detaljistföretaget Indiska Magasinets etik- och miljöarbete

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

Bakomliggande orsaker till matematiksvårigheter hos elever i en specifik gymnasieskola. : En empirisk studie ur ett lärarperspektiv

The aim with this study is to illustrate the underlying causes of students? difficulties in Mathematics from a teacher perspective. The approach that has been used through this study is qualitative, method wise interviews were used. The selection for the study consists of five teachers with many years? experience in the subject of Mathematics.

Läsa sig empatisk - läsning av skönlitteratur för utvecklande av den empatiska förmågan

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

Framtidens gymnasieskola - En styrning utifrån ett modernistiskt eller senmodernistiskt perspektiv?

This empirical work and base has been to analyze the new high school reform that the Swedish government introduced as a statement 2008/09:199 about: Higher demand and quality within the high school. This statement became legal through the government vote in spring 2010. But above all it is the investigation (SOU 2008:27) that is the central piece for these new examination changes for high school students that will come into effect 1 of July 2011. The purpose and questions asked in this analyze has been if the reform takes its base in a modernistic (traditional) way or a late modern scientific perspective. And also to find out how these new quality amendments in the investigation makes visible about the high school and what the purpose are about the changes. When scientific theories in these analyze is placed against the reform, the result shows that the modernization process reflects more of a late modern aspect, which constantly reappraise in a changeable society.

Terapeuters föreställning om och med barn - varför involvera barn i familjeterapi

The purpose of this essay is to understand how children and adolescent regard participating infamily therapy sessions, and the children´s views on their own contribution to the therapy.Another focus is weather family therapy can strengthen children´s identity and sence ofcoherence, and thus help them being more able to coping with dificulties in the future.Important questions for this work is to investigate how the attitudes and abilities of familytherapists can help the children become participating subjects, and how the collaborativeapproach contribute to bringing new perspectives and opportunities in the family's relationalcontext and life situation. By using Antonovsky´s salutogenic theory and narrative theory, theaim of this paper is to bring forth ways to approach children as family therapist that helpsstrengthen the childrens identity, self-esteem and sence of coherence.By analyzing family therapists known for being child-focused, such as Jim Wilson, MichaelWhite, David Epston and Haldor Övreeide, and compare the approach as therapist to theconclusions of the recent studies, this paper wants to emphasize how to approach children,adolescents and parents in a way that helps children contribute to solving the problem and thatbrings forth new narratives about the childs identity and relational context..

Att integrera matematik och språk : en kvalitativ textanalys av Lgr11

A new curriculum, Lgr11, was introduced in Sweden during the Autumn Semester 2011. My aim in this paper is to investigate whether an integrated and interdisciplinary approach is possible within this new Swedish curriculum.Firstly, I will describe the approach to integration and interdisciplinary work used in the new Swedish curriculum. Secondly, I will analyze whether the curriculum allows for an integrated and interdisciplinary work.The method used in this paper is a qualitative textual analysis and analyzing the new curriculum´s approach to integration and interdisciplinary education has been the focus. The analysis has been based on the explicit and implicit basics of integration and interdisciplinary work in the curriculum.I assume theories of subject integration and curricula to come up with my results in the paper.To conclude, the results of my analysis of the curriculum show that an integrated and interdisciplinary approach is not only possible, but it is also each school Principal's responsibility as well as part of each teacher`s objective. The Principal's responsibility is to ensure that the integration and interdisciplinary approach is undertaken in school. The curriculum is clear that teachers should let their students work interdisciplinary as well as vary their methods of teaching.

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