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942 Uppsatser om Income tax: joint venture: R - Sida 40 av 63

Bilateral deficit vid excentrisk och koncentrisk muskelaktion : En jämförande studie mellan den summerade unilaterala och bilaterala kraftutvecklingen hos roddare visavi sprinters

AimThe main aim of the study was to investigate the difference in bilateral deficit between rowers and sprinters during maximal eccentric/concentric muscle actions.? Are there any significant differences in bilateral deficit between rowers and sprinters?? Do the amount of years in practice effect the bilateral deficit?MethodFourteen male subject participants divided in 2 equal sized groups (7 individuals in each group; rowers and sprinters) performed maximal unilateral/bilateral eccentric and concentric muscle actions in a leg press machine at a velocity of 0.2m/s. The range of motion in the knee joint was 70° ? 140°. Dependent t-tests have been performed within each group pre and post test.

Framtidens bank : en studie av hur banker skulle kunna utformas med hjälp av användbarhet och social media

The retail banks are usually looked upon as conservative. Since the launch of internet banks in the 90's they have not developed much. Meanwhile the internet is developing in a fast pace and social websites are increasing in popularity. The purpose of this essay was to investigate how internet banking will develop in the near future based on interviews, literature and trend studies. With web 2.0 techniques the internet bank could develop to help the costumers take more informed decisions regarding their economic situation.

Svenska företag i Kina : En studie över svenska företags etablering och lönsamhet i Kina

Asien har en enorm tillväxttakt som under senare år har lockat många utländska investerare och företag. Kina är ett av de länder i Asien som har haft starkast tillväxt och har även den överlägset största konsumentmarknaden. Problem som Kina, liksom andra utvecklingsländer i tillväxtstadiet, har är den brist på infrastruktur och fungerande distributionskanaler som en marknad behöver för att locka utländska företagsetableringar. Det instabila politiska klimatet i Kina avskräcker fortfarande vissa utländska företag att etablera sig. Syftet med undersökningen har därför varit att studera vilka faktorer som påverkat lönsamheten för de svenska företagen på den kinesiska marknaden.Utifrån en surveyundersökning över 55 svenska företag med dotterbolag i Kina, studerade vi hur tidigare erfarenhet, lokalanpassning och etableringsform påverkat lönsamheten.Resultaten från undersökningen visar att majoriteten av svenska företagen etablerat sig via helägt dotterbolag trots att joint ventures haft en något bättre lönsamhet.

Sjuksköterskans stöd till vuxna patienter med rheumatoid artrit - empirisk studie på reumatologmottagningar

Background: Rheumatoid arthritis is a common disease worldwide. The disease is described as a chronic inflammation that afflicts mainly the joints, the tendrons and the synovial joint. The inflammation breaks down cartilage, ligaments and bone. When the patient gets the diagnosis he/she frequently reacts with chock, denial or/and dissociation. Active support from the nurse can have an important impact on the patient in accepting and processing that he/she suffers from disease.

Programverksamhet: ett uttryck för folkbibliotekets identitet

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

Samarbete inom arbetslaget : -några pedagogers syn på samarbetet med sina kollegor

AbstractThe purpose of my essay is to describe how some educators perceive the cooperation that takes place every day in the team to wich they belong. To do this, I have implemented six qualitative interviews with educators at two diffrent workteams. I based my questions on three scientific questions:- How does the cooperation in the team work?- How has the cooperation between the various kind of educators developedsince the pre-school class and the leisure-time centres was integrated with the school?- Which conditions exist for a good cooperation?The result showed that there were both similarities and differences between the teams, but common to both teams was that the educators felt that there have been some major positive changes to the cooperation in the teams in the last few years and that they were fairly satisfied with how the cooperation of their teams function now. Mostly they cooperates during school hours with various school projects, but questions concerning the pupils wellbeing is also an important area of cooperation.Since the integration was implemented, the cooperation has become more equal and the various educators have found their respective roles.

Mästare med mullig modell eller försörjare med funktionshinder. Bilden av konstnären i bibliotekens konstlitteratur för barn.

This masters thesis is a gender study of the role of the artist in childrens literature of art. The study comprises forty-three childrens books presenting the life of a historic, contemporary or fictional artist. The books are published from the 1960s to the present day. They are written or translated into Swedish and available in Swedish libraries. The representation of the artist is examined separately in the text and in the illustrations.

Lojalitetsplikt och Omsorgsförpliktelse för styrelse och VD

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Återförvilda Sverige?: En studie av rewilding som strategi för att bevara kulturlandskapet och gynna biologisk mångfald

Through millennia, humans have shaped the European landscapes. Agriculture, hunting andforestry have influenced virtually every ecosystem on the continent and formed what we todaythink of as the cultural landscape; a mosaic pattern of cropland, fields, pasture and forests. Thepast two centuries, globalization, industrialization and urbanization have come to pose a threatto the existence of these landscapes. European farmlands are now being abandoned at analarming rate, and the associated loss of landscape preservation, biodiversity and ecosystemservices is a concern to the scientific community and public alike.This thesis studies if the implementation of the relatively new conservation strategy rewilding(recreating self-sustaining ecosystems and reintroducing keystone species) can be a part of thesolution to preserve cultural landscapes and biodiversity in Sweden. Through interviewssupplemented with studies of published works, expertise from different fields has beencompiled to provide an overall picture of the capacity of rewildings as conservation method.

Strategies for Goodwill Allocation

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Installation av la?glutande fingaller fo?r fra?mjande av ekologisk funktion i vattenkraftverk : En fallstudie av ett kraftverk i Umea?lven

The purpose of this bachelor degree thesis is to analyze technical issues associated with an implementation of a low sloping trash rack with narrow spacing. A hydropower plant in Umea?lven was used as a case study. The basis for the study was a model where trash racks were dimensioned for inclinations between 25 and 45 degrees. Corresponding head loss, durability and water speed through the rack were then determined for each inclination.

Forsmark 3 ?Ett Framtida Biobränslekraftverk?

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

Artisters identitet och image - ett varumärkesperspektiv

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

Stamning i interaktion : uppbackning, samkonstruktion och blickkontakt i samtal

I föreliggande studie undersöktes samtal där tre personer som stammar deltog i interaktioner med olika deltagarstrukturer; med en annan person som stammar, med en närstående person samt med en person i en institutionell kontext. Studien syftade till att analysera likheter och skillnader mellan samtal med olika deltagarstrukturer, med avseende på fenomenen samkonstruktion, blickkontakt vid samkonstruktion och uppbackning. Sammanlagt medverkade tolv personer, i totalt nio dyader. De nio samtalen, som var mellan 35 och 55 minuter långa, spelades in och analyserades enligt principer från Conversation Analysis (CA). Även beräkningar utfördes på fenomenen verbala uppbackningar, samkonstruktion och blickkontakt vid samkonstruktion.

Synliggörandet av personalen i årsredovisningen : En studie på organisationer som är certifierade av Investors in People

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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