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942 Uppsatser om Income tax: joint venture: R - Sida 59 av 63

Osteoartrit hos hund : evidensbaserad rehabilitering och den legitimerade djursjukskötarens rekommendationer

Artros, även kallat osteoartrit (OA) är en degenerativ ledsjukdom som ger förändring i brosk med pålagringar i omgivande benvävnad som följd. En hund som drabbats av OA har ofta kliniska tecken på smärta och nedsatt funktion i rörelseapparaten. Det är en vanligt förekommande sjukdom bland hundar. Om inte rätt behandling sätts in utsätts djuret för onödigt lidande. Det är viktigt att ha en multimodal behandlingsplan vid OA samt att individanpassa den. Behandlingen syftar till att lindra smärta, bibehålla funktion och rörlighet i leden, bromsa ned sjukdomens händelseförlopp samt att hunden ska kunna återgå till en så normal aktivitetsnivå som möjligt.

Demand and perception of fertilizer : among small-holder farmers in Kenya

Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.

What factors correlates with the use of game meat, wild fish, berries and mushroom in Swedish households : urban vs. rural areas

This study was made to see too what extent Swedes uses consumptive resources such as berries and mushrooms, game meat and meat from fish in their household on a yearly basis. I have also looked into the difference between rural and urban areas in Sweden. Further aim was to determine what factors that correlates with the participation in berry and mushroom picking and the use of game and fish meat within the household. The study was conducted in form of a mail survey that was sent to randomly chosen persons in every municipality in the six northern most counties in Sweden and in the county of Stockholm. In addition a sample was sent to randomly chosen persons on a national level.The results showed there is a difference in use between rural and urban areas in Sweden in all 4 investigated consumptive resources.

Gröna backar

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

Social and economic consequences of wolf (Canis lupus) establishments in Sweden

Wildlife contributes with many benefits to humans but also brings economic costs. From being eradicated in Scandinavia the grey wolf (Canis lupus) is returning to South-Western Sweden and people are not used to its presence. In Scandinavia carnivores have to co-occur with humans in a landscape used for many different interests. Consequences of wolf establishments are e.g. competition for moose, depredation on sheep and attacks on hunting dogs.

Funktionsentreprenader inom Järnväg - möjligheter och hinder

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

Kommunikationen av ett internationellt varumärke -En studie om IKEA

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

Skiftarbete i byggindustrin och dess värde för aktieägarna

The foremost objective of business organizations is to generate value for shareholders and to opt for strategies which optimize it. Hence it is of key concern for business leaders to appreciate how operations best are run to maximize value creation. This study explores how financial theory can reveal the link between one particular business strategy and the corresponding effect on shareholder wealth. The question in focus is whether construction companies can enhance their value creation by implementing shift-work to increase the weekly production rate. The thesis particularly targets apartment block projects in Sweden and has the construction company Peab AB as primary object of study.

Utmaningar vid implementering av intern marknadsföring i fastighetsmäklarföretags verksamhet

ABSTRACTTitle: Challenges in the implementation of internal marketing in the real estate brokerage businessLevel: Bachelor, Business AdministrationAuthor: Markus BylundAnna IsakssonSupervisor: Agneta SundströmDate: 2013, MayIntroduction: For businesses to succeed and to get satisfied customers, they need to meet their expectations. The companies make promises to customers through external marketing, internal marketing needs to ensure that personnel have the tools required to deliver what is promised. Competition is increasing and hence the customer requirements have to be met. Through the implementation of internal marketing, companies can strengthen staff skills and motivation to perform a more committed and effective work, both internal and during customer contacts.Aim: The aim of this paper is to understand the implementation and the importance of internal marketing in service companies. Through our in-depth knowledge of the subject, from a theoretical and practical perspective, we will hopefully be able to convey the challenges businesses face when implementing internal marketing.Method: This paper is to achieve a greater understanding of the studied subject.

Utveckling av koncept förförbättrade rörkopplingar

SammanfattningSyftet med detta projekt var att undersöka vilka krafter och yttre förhållanden som verkar på en rörkoppling som ligger nergrävd i marken, samt vilka förbättringar som kan göras gällande vikten och hållfastheten på dagens kopplingar. Målet har varit att förbättra den befintliga rörkopplingen ?MULTI/JOINT® 3007 Wide Range Coupling? från företaget Georg Fischer Piping Systems.Med hjälp av en litteraturstudie, beräkningar och muntliga källor undersöktes vad det är för villkor en rörkoppling måste klara av. Utifrån detta arbetades en kravspecifikation fram, som sedan låg till grund för analysen av kopplingarna. En CAD-modell av rörkopplingen skapades som sedan analyserades i ANSYS där det undersöktes hur bra den uppfyllde de uppsatta hållfasthetskraven.Då det visade sig att spänningarna som uppstod i kopplingen hamnade precis under sträckgränsen för materialet togs beslutet att ta fram tre förslag på hur rörkopplingen kunde förbättras för att minska spänningarna.Det första konceptet har förstärkningar på öronen eftersom det var i just de regionerna som de högsta spänningarna uppkom.

Ägarlägenheter : - framtidens investering?

AbstractBachelors thesis, Bygg och fastighetsekonomprogrammet vid Högskolan i Halmstad Vårterminen 2009Authors: Emma Stenberg och Emma SvenssonTutor: Sven-Ola CarlssonTitle: Ägarlägenheter - en framtida investering Background and problemThe concept of owner?s apartment has been discussed in Sweden since the 19th century. It was not until the first of may 2009 that it got legislated to be allowed in Sweden. The concept that people should be allowed to own their apartments instead of owning a part of the tenant-owner?s association is a new phenomenon in Sweden.

Öppenhet i redovisning

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

Prevalence of subclinical mastitis and udder pathogens in small holder dairy farms in Mapepe, Batoka and Choma areas in Zambia

Subclinical mastitis (SCM) is a well-known problem in the dairy sector, where it causes severe economic losses mainly due to reduced milk production. This is a problem not only in the western world but also in developing countries. Surveys from different developing countries have shown a SCM prevalence of 52.4 ? 88.6 % at cow level and 26.7 ? 63.2 % at quarter-level. To combat mastitis is important to optimize the milk production of the cow.

Allanblackia stuhlmannii ? a tree under current domestication: what are the soil requirements?

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.

Priset på åkermark : påverkande faktorer

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

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