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942 Uppsatser om Income tax: joint venture: R - Sida 51 av 63
On demandradio, nya lyssnarmönster : En c-uppsats om radio när man vill
Avsikten med uppsatsen är att ta reda på om det skapats ett nytt radiolyssnarmönster i och med att Sveriges Radios (SR) erbjuder tjänsten on demandradio, det vill säga möjlighet att lyssna på radioprogram som redan har sänts på vanlig radio eller webbradio. John Fiske Kommunikations teorier har använts samt Walter Benjamin teorier som behandlar förändringar som sker vid reproduktion. Historiska teorier av Marshall McLuhan och Tony Schwartz har även använts.Författarnas metod består av tre delar där en jämförelse genomförts mellan olika sekundära data från SR, Radioundersökningar AB (RUAB), Nordiskt informationscenter för medie- och kommunikationsforskning (Nordicom), British Broadcasting Corporation (BBC) samt Radio Joint Audience Research Limited (RAJAR). Därefter har insamling av kvantitativa data gjorts via enkät som publicerats på SR:s hemsida samt via utskick till en referensgrupp. Författarna har gjort längre telefonintervjuer om cirka 35-45 minuter vilka spelats in och delvis transkriberats för att få in data med mer kvalitativ tyngd.
Att göra stad. Om demokrati och deltagande i det offentliga rummet
Malmö has often been described as a segregated city, with relatively low democratic participation and high poverty and alienation. Behind this kind of statements we often find a material reality, with unequal distribution of assets and potentials that needs to be taken into consideration for political action. At the same time this categorisation of people into different groups can take stigmatising effects and result in increased inequality.I find the theoretical basis for my thesis in Lefebvre?s writings on ?the right to the city?, that shortly means that all inhabitants of a city have the right to take active part in the constantly ongoing process of producing and reproducing the city ? on all levels, from a hands-on everyday life level to a more abstract political level.With an interdisciplinary approach, where the right to the city is discussed in relation to citizenship, presence, representation and public space, I try to understand the connections between democracy, participation, justice and equality. These discussions are then applied to examples from Malmö; both publically initiated projects and individual physical markings in the city.
Tollarsjuka hos Nova Scotia Duck Tolling Retriever : en sjukdomsbeskrivning
In the dog breed Nova Scotia Duck Tolling Retriever (NSDTR)
several dogs suffer from joint pain and possibly pain from the
muscles. This diffuse disease is called Immune-mediated Non-
Erosive Arthritis in Nova Scotia Duck Tolling Retriever.
The disease is most likely of autoimmune nature where the etiology
still is unknown. The musculoskeletal symptoms of stiffness and
shifting lameness are intermittently seen. Some dogs also have
dermatological changes and some dogs suffer from pain when
opening their mouth.
The study included 20 diseased and 20 healthy NSDTR. The purpose
was to describe immune-mediated arthritis in NSDTR based on
symptoms, results of analysis and effect of treatment.
Among the diseased dogs 65% had serum positive for antinuclear
antibodies by indirect immunofluorescense (IIF) ANA-test.
Local poultry production in rural Zambia and the effect of light on poultry performance
Zambia is a country in Southern Africa where poverty is widespread and the traditional keeping of local poultry therefore plays a crucial role in improving nutrition. Meat and eggs from poultry are important sources of protein but also of income. Improving the poultry production is thereby a method to fight poverty. For poultry, the access to light is an important factor for both growth and egg production. In this paper, the focus is on the traditional village chickens used for both egg and meat production, how they are kept, their health and welfare and if the use of a solar lamp will influence their behaviour, growth and egg production.
Three studies were conducted in Chibombo and Choma Districts in Zambia were 17 farmers were interviewed regarding the village chicken management of which six farmers participated in a solar lamp experiment.
Bristen på arrendemark som hinder för expansion av lantbruksföretag : arrendelagstiftningens och gårdsstödets påverkan på den svenska arrendemarknaden
Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.
"Mer chef än ledare skulle jag säga" : En studie om ledarskap och motivation som är präglat av en trepartsrelation.
Syfte: Syftet med studien var att skapa förståelse för hur konsultchefers ledarskap blir präglat a trepartsrelationen som uppstår när det är två parter som är ansvariga för en konsult. Vi ville skapa oss en inblick i hur konsultcheferna leder sina konsulter och hur de arbetar för att motivera dem. Vidare ville vi skaffa oss en uppfattning över hur konsulterna upplever situationen.Metodik: Studien har genomförts i form av en fallstudie på två bemanningsföretag med utgångspunkt i en induktiv forskningsansats. Data har samlats in genom en kvalitativ metod där sju semistrukturerade intervjuer med personer på fallföretagen har genomförts.Slutsats och slutdiskussion: Genom studien har det framkommit att trepartsrelationen är ett komplext fenomen där chefen inte ses som den traditionella ledaren utan snarare som en administratör. Genom trepartsrelationen har det framkommit att problem kan uppstå då konsultchefernas roll blir likt medlare istället för chef.
Att göra det digitala till det normala : En studie av svenska skivbolags samarbete med iTunes MusicStore och Spotify på den digitala musikförsäljningsarenan
Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.
Norge - finansieringen av den åldrande befolkningen
As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.
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.
Vilka statsfinansiella effekter erhålls vid ökad produktion av förnybar energi?
BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.
Innovation i start-up och storföretag : En studie om kommersialisering av modern bioteknik inom skogsindustrin i Sverige
Den svenska skogsindustrin står inför en rad utmaningar inom den närmaste framtiden. Bioteknik anses kunna skapa en rad konkurrensfördelar åt svenska skogsindustriföretag för att möta dessa utmaningar. I denna kandidatuppsats jämförs de två företagsformerna start-up företag och storföretag för att undersöka i vilken organisationsform som bioteknik har störst sannolikhet att lyckas kommersialiseras inom. Företagsformerna jämförs genom att studera tre dimensioner, vilka uppfattats som särskilt viktiga i det teoretiska ramverk som sammanställts i uppsatsen: betydelsen av entreprenören, kunskapen och teknologin. Resultatet visar att den viktigaste förutsättningen för en lyckad innovationsprocess är en entreprenör som har en stor drivkraft och vision, samt en stor villighet att ta risker.
Macedonian agriculture : preconditions for development of the agro-sector in Macedonia towards EU accession
The focus of the thesis is: how conditions for agriculture in the Republic of Macedonia today may form the basis for development of the agricultural sector towards conditions needed for future accession into the European Union. The method for investigating this question has been to look at newly available farm monitoring system (FMS) data from Macedonia. Also to look at the latest government policies created in the country for the agricultural sector and rural areas in relation to the requirements for EU accession. Articles and empirical studies published by other authors related to the questions which arise in this study have been reviewed and presented herein. Trade relations, trade patterns and national economic and agricultural trends are displayed to provide a background overview for the study of the agricultural sector.
IAS 40 Förvaltningsfastigheter : En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
MindMe : Ett minnesstöd för en trygg och självständig vardag
Examensprojektet MindMe har genomförts i samarbete med Niclas Jarhäll på Mutual Benefits AB, i Göteborg. Mutual Benefits AB är ett konsultbolag som levererar tekniska konsulttjänster och produkter. Detta projekt ämnar resultera i ett minneshjälpmedel avsett för personer med en kognitiv funktionsnedsättning som har medfört en nedsatt minnesfunktion. Projektet har inriktat sig på ADHD och Förvärvade hjärnskador. Projektgruppen genomförde i ett tidigt skede en studie som fann ett uttalat behov av ett minneshjälpmedel inom just dessa grupper.
Hamnens framtida roll
På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.