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657 Uppsatser om Income statement - Sida 20 av 44
Grundläggning med cellglas : En studie av byggtid och lönsamhet
This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.
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.
Vad påverkar en kommuns beslut att bli en "Fairtrade city"? : En studie av Sveriges kommuner
The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.
Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..
Bitchblickar och giftpilar : En kvalitativ undersökning utifrån skolpersonals tolkningar av fenomenet mobbning bland flickor
The purpose of this study was to examine how school personnel describe and interpret the phenomenon bullying among girls, and also what their interpretations are based upon. More specifically its aim was to find out what characterizes and causes girl-to-girl bullying, according to school welfare officers and teachers. We wanted to find out how school personnel look upon aggression among girls and social expectations on girls behavior. The analysis was based on two kinds of perspectives: one focusing on gender and one focusing on power in relationships. Research shows that girl-to-girl bullying is hard to observe and that this problem has been invisible in earlier studies.
Framtagning och analys av en arbetsmodell för kartläggning av användarbehov
This study began with a mission statement from the firm Tobii Technology AB to identify customer needs in the relatively new and rapidly growing market for eye tracking analysis. After consuling external experts, the authors however found that the availability of previous academic published market studies of new and fast growing markets was poor. Therefore a decision was made to execute the task and at the same time create a methadology for future studies in this area. The identification of customer needs, which formed the basis of the insights and analysis, led to frequent discussions between the authors and the firm's supervisors. This resulted in a project plan and a decision that an iterative model would be used, were earlier decisions would be questioned and refined throughout the project.
Valet inför valet : En studie om hur svenska förstagångsväljare väljer att ta del av politisk information
Problem statement and purpose:The purpose of this study was to analyze in what way first-time voters chose to take part of political information. The questions we aimed to answer was how first-time voters use media and other information channels for political purposes, what importance and trust the first-time voters give the different information channels and finally which indicators there is for that structural or individual factors affect the media consumption and political interest.Method and material:We did interviews with twelve 18 years old first-time voters from six different high school programs in Sundsvall, Sweden.Results:The study showed that the premier source of political information were traditional news media, in particular the debates on TV. It?s also in the debates the first-time voter?s trust the most. Even though the social medias are constantly present in their everyday life and even though the first-time voters believe the social medias have potential for engaging young people politically, the possibilities are only taken in advantage by people who are already politically interested.
Torkning av flis med restvärme : Metoder för att sänka återledningstemperaturen
The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.
Romska barn och ungdomars syn på utbildning : En intervjustudie
The purpose of this study is to understand how roman children and young people?s relations are to school and education from a family point of view.I have used a qualitative method and by means of that studied different information sources. I have proceeded from two different theories: culture conception and categorizing. My first theory choice - Culture conception - represents a value of how we see the culture and the prospective of it.My second theory choice ? categorizing ? represents that we humans classify consciously or unconscious ourselves and others into categories, with the consequence that we understand the world by categorizing. Question I have proceeded from are: - Which roll does the family has for children and young persons from roman society? - Which expectations do children and young persons from roman society have from the family when it comes to education? Throughout my study I have come to the conclusion that roman culture looks differently upon boys and girls.
Jag är viktig : Verksamma lärares tankar och arbete kring flerspråkiga elever
According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in account were:Which differences and/or similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool? To be able to answer the questions, I adopted observations and audio recordings from children aged five.
Minijob : en tysk arbetsmarknadspolitisk åtgärd
Växjö University, School of Social SciencesBachelor ThesisTitel: Minijob ? en tysk arbetsmarknadspolitisk åtgärdAuthor: Hanna PeterssonSupervisor: Lennart BergfeldtI?ve made a descriptional evaluation of the tax-free low-income action from Germany, Minijob. If the employees earns maximum 400 ? a month they don?t have to pay any tax. The employer pays an employer?s fee of 30 %.
Nischbanker - potentiella dynamikskapare
The banking industry is a fundamental part of the economy in Sweden. Despite its importance, the competition and the concentration level within the Swedish banking sector is relatively unexplored. This paper aims to examine the development of the concentration level in the Swedish banking sector during a period of ten years, 2003 to 2013. The examined banks in the study are the four largest banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank, and four selected niche banks, ICA banken, Ikano Bank, Länförsäkringar Bank and Skandiabanken. In order to examine the development in percentage change, there are six selected variables; loans, deposits and borrowings (both public and households), net interest income and return on equity, which are observed during a period of ten years.
Viking Eggeling och Diagonalsymfonin : en dematerialisering av konstobjektet
The aim of this thesis is to study Viking Eggeling?s artwork Diagonal Symphony together with Eggeling?s own art theoretical writings. This method of reading Eggeling?s art theoretical writings with the aim to try and create a deeper understanding of his art and especially Diagonal Symphony is a new approach in Eggeling?s art historical discourse. The thesis starts with a description of how the field of art history has understood Eggeling and his art primarily through art historical research aimed at Hans Richter.
Competition and its outcomes: Does a more campelilive electoral system elect more well-educated politicians?
Recent studies have reemphasized the importance of competition in democracy. An ideaoriginating from Weber: that demoeratic competition leads to more qualified leaders, has been resurrected. Research shows that democracies are more Iikely to elect leaders with a high leve l of education, and with in demoeratic states stronger competition correlates with elected politicians with higher education, more political experience and higher previous income. This study researehes whether the earrelation between greater competition and electedcandirlates with higher "Curriculum vitae-qualities" holds between electoral systems. Does a more competitive electoral system elect candirlates that score higher on such measures? Using education as a proxy forthese qualities the study traces different outcomes on education in a mixed electoral system, camparing the majoritarian (more competitive) part of the electoral system with the prop011ional (less competitive) part.
Etniskboendesegregation : En kvalitativ forskningsstudie om unga vuxnas erfarenheter och upplevelser av att bo på Malmvägen
The survey is a qualitative study that aims to investigate the ethnic housing segregation in the residential area around Malmvägen that is located in Sollentuna. Malmvägen is a millionprogramarea that?s made up of unattractive tall buildings with grey facades. The majority of the residents have foreign backgrounds and the unemployment rate is high among the youths in the area. The apartment rents on Malmvägen are low and many of the residents belong to the subclass of society.