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942 Uppsatser om Income tax: joint venture: R - Sida 16 av 63
Köp av bostad efter införandet av bolånetaket : Hur påverkar konsumentens förutsättningar valet av finansieringsalternativ?
Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.
Montagemetoder för axel och rotor
At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.
Styrning och venture capital : En studie om styrningen förändras av venture capital i svenska företag
Syftet med studien var att studera lärares agerande gentemot elever under idrott- och hälsalektioner samt även ur ett könsperspektiv. Frågeställningen var hur lärare bemöter elever i form av positiv och negativ förstärkning och om skillnaden mellan pojkar och flickor. Som metod valdes observation då denna metod kändes som den mest relevanta för att få så riktiga svar på frågeställningen som möjligt. Observationerna genomfördes på totalt 5 lektioner som vardera var 45 min långa. Inför observationerna hade ett observationsschema i form av ett avprickningssystem utarbetats.
Dimensionering av bladförband på Kamewa CPP (Controllable Pitch Propeller)
The thesis project is accomplished during winter and spring 2008 at Karlstad University at the faculty of technology and science. The tutor at Karlstad University is Nils Hallbäck and the examiner is Hans Johansson. Rolls-Royce at Kristinehamn in Sweden is the initiator for the project. The thesis project title is design of the blade bolt joint on Kamewa CPP. CPP stands for controllable pitch propeller.
Kärnkraftens värde i framtiden : en jämförelse med kraftvärmeteknologi från biobränsle
The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable.
The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.
Variationer i kostnader för specialiserad sjukvård - En analys av demografi, socioekonomi och hälsans inverkan på kostnaderna för specialistvård i Västra Götalandsregionen
Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.
Ekonomiskt bistånd - ett genusperspektiv på socialtjänstens bedömningar och beslut : En vinjettstudie i tre kommuner
Income support is often described as the community?s farthest protection, as a last economic way out. From the clients perspective it´s very important to get possibility to an equivalent and correct assessment. Even if it´s an individual assessment the individual social worker´s assessment should not be different than other social worker´s, this from two aspects ? quality and the rule of law.
Utbildningens betydelse för våld i nära relationer. En litteraturbaserad studie om associationen mellan kvinnors utbildningsnivå och våld i nära relationer i låg- och medelinkomstländer.
Introduction: Intimate partner violence (IPV) is a great public health issue that can cause serious physical, psychological and psychosomatic injuries to the woman. Education is one out of many important protective factors against IPV. Aim: This study aimed to investigate the association between women?s educational level and IPV in low- and middle-income countries, the interaction between the education of the woman and the man and IPV, how education on different levels (individual-, family- and community-level) influences IPV and how gender is connected to education and IPV. Method: A literature-based study with 12 selected scientific articles as the foundation for the analysis was performed.
Jag styrs av pengarna -som jag inte har : En litteraturstudie om hur personer med psykiskt funktionshinder upplever att ekonomin inverkar på deras vardag.
Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.
Tollarsjuka hos hund : en retrospektiv studie med journalsammanställning av 18 hundar
?Tollarsjuka? is a disease with a suspected immunopathological background seen in Nova Scotia duck tolling retrievers. Pyrexia, lameness, stiffness and joint- or musclepain are typical clinical signs.
The purpose of this study is to describe case histories from dogs with a possible evidence of ?tollarsjuka?. 18 private dogs were included in this report.
Generalised stiffness, lameness and fatigue were the most frequent manifestations of the disease.
Affärsänglar - Värdefulla för företagen?
Sammanfattning Uppsatsen titel: Affärsänglar ? Värdefulla för företagen? Seminariedatum: 28 januari 2003 Ämne: Magisteruppsats i redovisning 10 p. Författare: Caroline Karlsson Annette Nilsson Handledare: Hans Landström Företag: Aspiro AB, Galenica AB, Ludesi AB Fem nyckelord: Affärsängel, informella investerare, venture capital-företag, entreprenörskap, värde Syfte: Uppsatsens syfte är att utifrån företagens perspektiv besvara följande frågeställningar: Vilken form av arbete utför affärsänglarna inom företagen och innebär detta att värde tillförs?  Tar företagen verkligen tillvara på de eventuella värden som affärsänglarna medför och om så är fallet på vilket sätt?  Finns det möjlighet för företagen att ta tillvara på affärsänglarnas egenskaper på ytterligare sätt och i så fall hur? Metod: I uppsatsen använder vi en kvalitativ metod med företagande av fallstudier. Vi har i fallföretagen genomfört personliga intervjuer.
Borta bra eller hemma bäst? : Ålderns påverkan på platsuppfattningen mellan Alperna och Svenska fjällen
We travel more to day than we have ever done before and there is an abundance of destinations to choose from. All -destinations have vantages and disadvantages and the things that are favourable for one traveller can be the opposite for another. So the questions are, why do we have different opinions about the same destination and what is it that makes us choose one destination before another?The purpose with this thesis is to investigate if the demographic factor age has an influence on the Swedish traveller?s opinion about winter destinations. The thesis also investigates if there is a link between the traveller?s demography and their opinion of a destination.
Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas
In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.
Opportunism vid nedskrivningsprövning av goodwill? : En kritisk studie av tidigare angivna förklaringar till avvikelser mellan en genom CAPM beräknad diskonteringsränta och den av företaget redovisade, vid nedskrivningsprövning av goodwill.
År 2005 implementerades IFRS 3 och IAS 36 i Sverige. I och med detta genomför företag nedskrivningsprövningar av goodwill. Dessa kan inbegripa nuvärdesberäkningar av framtida kassaflöden. Forskarna Carlin och Finch utförde år 2009 en studie på australiensiska börsnoterade företag för att undersöka om diskonteringsräntor, vilka används vid en nedskrivningsprövning, sätts opportunistiskt. Studien genomfördes genom att de visade på förekomsten av avvikelser mellan diskonteringsräntan som företagen redovisat och en av forskarna estimerad teoretisk diskonteringsränta beräknad genom the Capital Asset Pricing Model [CAPM].
Marknadens implicita värde på det permanenta mätfelet på Stockholmsbörsen
This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.