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942 Uppsatser om Income tax: joint venture: R - Sida 39 av 63

Företagslivscykelns påverkan på nätverksstrukturen för svenska riskkapitalbolag. : - En kvantitativ studie ur ett nätverksperspektiv

Riskkapitalbranschen är en växande bransch i Sverige och både en viktig finansiär samt kunskapskälla för både nystartade företag och företag med ambition att växa sig stora och internationella. Beroende på vart i livscykeln ett företag befinner sig står de inför olika utmaningar och behöver hjälp med olika saker, en hjälp som riskkapitalbolagen kan bidra med. Studien syftar till att generera kunskap om svenska riskkapitalbolag och bidra med kunskap till den kunskapslucka vi observerat inom ämnet. Studien fokuserar på nätverksstrukturen bland de företag som svenska riskkapitalbolag har valt att investera i samt skillnaden i nätversstrukturen beroende på vart i livscykeln företagen befinner sig.Med en kvantitativ metod har vi, genom att identifiera relationerna mellan de företag som riskkapitalbolagen investerar i, kartlagt nätverken mellan de olika aktörerna. Populationen bestod av svenska riskkapitalbolag och urvalet skedde strategiskt utifrån vad olika källor ansåg vara de två största och mest framgångsrika riskkapitalbolagen i norden.

Kultursponsring på folkbibliotek ? en ideologikritisk analys av kulturpolitiska dokument

The aim of this Master?s thesis is to study various views of sponsorship in relation to public libraries as found within three cultural policy documents. The main objective is to discover which ideas are considered relevant in the partnership between the Swedish retail chain, Åhléns, and the children?s public library, ?Room for Children? (Rum för Barn). In 2005, Åhléns provided SEK3.14 million in sponsorship to ?Room for Children? at Kulturhuset in Stockholm.

Livet efter döden : Svenska tidningar anpassar sig till en digital framtid

The media industry in general and the newspaper in particular is going through major changes ? technological, logistical, economical ? due to the dropping sales and width of the printed daily newspaper. Few organisations have been spared the necessary rationalizations and cut-downs in staff. All of them are expected to produce more and better content, in more and new channels and platforms, with less resources. Some have been preparing for this a long time, others have never entered the digital world of news.

Nyttjande av korsningar i mjölkproduktionen

Farmers? main reason for crossbreeding dairy cows is that they have seen a decline in functional traits, especially in the Holstein breed. Throughout crossbreeding, the farmers can combine functional and production traits of different dairy breeds and utilize the heterosis effects which emerge when two or more breeds are crossed. Results from different studies with Holstein crossed with Jersey, Brown Swiss, Normande and Scandinavian Red have shown that the crosses had higher fertility, longer productive life, had fewer stillborn calves and had easier calvings than purebred Holstein. The Holstein crosses have shown very good results and sometimes even better than the purebred Holstein for fat production, which gave higher amount of energy corrected milk (ECM) and higher income for the farmers.

Skolbiblioteket och progressionen inom grundskolans användarundervisning

The purpose of this essay is to examine progression in user education atprimary and secondary school levels, specifically the role played byschool libraries, librarians and strategy documents in securingeducational progression. Progression is examined in the user educationprovided by the five schools, part of the same municipal schoolmanagement area which share the same strategy plan. The area, NorraFäladen, was awarded School Library of the Year in 2011 for its work,making it particularly interesting for this essay's purpose. The studycombines interviews with the area's three school librarians, who dividetheir time between the five schools, with an analysis of the strategydocuments that regulate user education within Norra Fäladen. Theanalytical framework is based on: AASL's model of progression in usereducation (Standards for the 21st-century learner); Ekström's model forsuccessful and active strategy documents; Kuhlthau's theory of thelibrarian's role in the information search process; and Limberg'staxonomy of the role of the school library.The study shows how a number of concurrent factors and prerequisitesinfluence how goals for progression in user education are met.

Prim, Stadsförnyelse i Barcelona

This final project discusses renewal and upgrading of the area of Prim. It is discussed how this industrial area can be an attractive neighborhood with a varied range of services and commercial trade. Prim is located 2km north-east of the center of Barcelona. The area boarders to a deep railway valley that historically has separated Prim from its neighboring districts. At present there is almost no housing, services or commercial trade within the area and the industry is discontinued or the existing industrial buildings are derelict.

DFM för Lasersvetsning

 The purpose with this thesis was to develop a designguideline which will simplify the development of new products that will be laser welded. The need for this thesis has come forward from the quality problems that Volvo Construction Equipment, Components Division is having with their laser welding manufacturing unit. The reason for the problems emerges from the bad communication between the development unit and the manufacturing unit within the company when the products produced today was developed. This resulted in products that were hard to and in some cases almost impossible to weld. To avoid these problems from occurring again it was needed to gather the experiences within this area and compile it and present in a brief a pedagogical manner. The information for the groundwork of our results has been gathered by interviews of several key persons in Volvo Construction Equipment, Components Division.

Välkommen : vackrare infart till Vilhelmina

The purpose of this thesis is to show how a good approach can be designed, focusing on the southern approach to the Swedish town Vilhelmina. Prior to the car being part of everyday life, the approach was a road where the town showed itself from the very best side. When the amount of traffic increased, so did noise and other disturbances, and as a consequence industrial areas replaced the residential buildnings at the approaches. Today, the pendulum is turning back and in recent years the approach is regarded as a place to introduce the town. The approach is also the place where cars should slow down from the speed of the main road to the speed of the city.

Organisering av arbetsträning : En kvalitativ studie om handledares syn på arbetsträningens organisering och arbetet med socialt utanförskap

This study is about job training for people with psycho-social problems without income. The purpose with this sort of job training is to bring these people back to the regular labor market as well as the experience of having a job. In the labor market situation in Sweden today there?s no guarantee that the individual will return to the labor market after having undergone job training. The aim of this study is to understand how supervisors at job training activities experience that the organizations of the activities and resources affect their work.

Nedskräpade återvinningsstationer - En studie om fördelning av ansvar

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.

Revisionsbyråernas syn på jävsregeln i Aktiebolagslagen

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Arbetsmiljöansvar på en gemensam arbetsplats : En studie över hur arbetsmiljön samordnas på en byggarbetsplats med flera entreprenörer

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

Detaljhänsyn efter slutavverkning : kvantitet och inverkan på framtida produktion hos SCA i Västerbotten

According to FSC (Forest Stewardship Council) shall at least a mean of 10 trees per hectare including riparian zones and other areas with high biological values be left in final felling. In addition large clear areas should not be created and all retained trees with high environmental value shall be spared. To leave trees in final felling means a lower cutting volume and hence a lower income from the cutting, but it also means that the production in the next generation becomes less because of competition. The aim of this study was to evaluate the effect retained trees have on the production in the new generation of forest, and to investigate if there is any way to lower this effect. The environmental care has also been estimated by the amount left in final felling.

Ideons nätverk - från kunskap till färdigt företag

Bakgrund: Det finns olika konstellationer av samarbete kring specifika uppgifter för att uppnå någon form av definierat mål. I imaginära samarbeten skiljer sig samarbetsprocesserna från mer formaliserade samarbetsformer. Imaginära organisationer använder varandras resurser och unika kunskaper i samarbetet, för att uppnå ett gemensamt mål. Inom forskningsbyn Ideon finns ett nätverk av aktörer som samarbetar för att utveckla idéer från Lunds Universitet till färdiga företag. Syfte: Syftet med uppsatsen är att försöka beskriva samarbetet ? hur det ser ut, och förklara anledningen till samarbetet mellan aktörerna inom forskningsbyn Ideon som arbetar med företagsutveckling.

Styrelseledamöters skadeståndsskyldighet gentemot bolaget : En analys av nuvarande reglering

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

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