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2682 Uppsatser om Interest deduction limitation - Sida 53 av 179
Simulering av värmebehov för kombinerad kontors- och laboratoriebyggnad utan traditionellt värmesystem
In this Thesis the possibilities of designing a larger building that is very energy efficient in the sense that it would not need a conventional heating system are discussed. Solar radiation transmitted through the windows, internal heat from occupants, lamps and electric appliances inside the building and heat recovered from the ventilation system then have to be sufficient for the heating of the building. This study is of general interest since the property company, Akademiska Hus, plans to use this study as a first step in determining if this technique could be used in the future and thus be worth further investments. A building without a conventional heating system of the size investigated in this project has not yet been built.The energy needed for the heating of the building was simulated using VIP+.The conclusions from the study are that it is possible to build large buildings without any conventional heating system. This could be achieved in many different ways, for example by lowering the inside temperature or by using better windows and heat recovery system with higher efficiency.
Animal Assisted Therapy : ett team i behandling och terapi av barn och unga
The main purpose of this examination paper has been to do a review of recent scientific and evaluated studies performed on children 0-15 years of age, treated with an animal as an assistant to the therapist/professional. The key term is Animal Assisted Therapy (AAT). Our focus has been to describe in what fields these kinds of studies have been performed, what the results are and how effective they have been. As a supplement to our study we have performed 8 short telephone interviews with professionals in the same field of occupation corresponding to the studies we have summarized. Our results concerning the studies show that there has been a positive outcome in the treatment of children and adolescents and AAT.
Omvänt Förvärv, ett fenomen på First North : en studie i skillnader mellan bolags sätt att ta sig till Nasdaqs tillväxtmarknad
New companies go public through Nasdaqs growth market First North constantly. The reasons for going public are many, and the interest at the moment is big. There are different ways to go public, the most common being the traditional IPO. This study is about the companies that have been listed on Nasdaq First North between 2008 and 2013 through traditional IPO, or by RTO (reverse takeover).The differences between these two ways of going public are that the IPOs are reviewed more thoroughly by Nasdaq and the market. This makes the study interesting, as the RTOs go public in a faster way, and avoid the review from outside parties largely.
Faktorer som påverkar kapitalstrukturen i nordiska fastighetsbolag
The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..
Matematik, ett tråkigt ämne! Kan laborativt/praktiskt arbetssätt ändra elevers attityder till matematik?
The aim of the study was to investigate the students´ attitudes towards mathematics, their knowledge in the subject area they find the least interesting and whether laborative/practical working methods could awaken their interest and curiosity. During our work, we have looked into previous studies regarding girls´ and boys´ attitude and performance in mathematics. We handed out surveys to students in grade 9 at a School with many people from other cultures and nationalities in Malmö in order to find the answers to our questions. The result showed that most of the students thought that the subject area "scaling" was the least interesting. The implemented action program was a laborative/practical task within the "scaling" area.
Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.
Form och design i frisörutbildningen
This essays purpose is to accentuate the meaning of the knowledge of the design elements color, formand texture in the hair design education. Both the Bauhaus school and Pivot Point educationcampaign close knowledge in color, form and texture. In my study of the literature I compared theBauhaus school with Pivot Point International Inc, study material for hair design education. From thesimilarities in this material I develop a project in color, form and texture. This was a teaching test forstudents in the hair design education at the upper secondary.
En hund och en katt som är bästa kompisar... Men det kan en hummer och en räka också vara! En studie av lågstadiebarns möjlighet till identifikation i två utvalda barnböcker
The aim of this essay has been to find out if children can identify themselves in childrens literature describing children who have immigrated. We wanted to investigate if the interest in reading books about children who have immigrated was the same whether the investigated childrens origin was Swedish or not. We chose two books for this purpose. We also wanted to see what the access to books about children who have immigrated was at three libraries. The locations for the libraries were; in the investigated children´s school, at the main library in the municipality and at a smaller library also located in the municipality.
Faktorer som påverkar deltagande : Psykosocialt stöd vid prostatacancer
Aim: The aims of this essay were first to see if there were any factors that could have an inpact on participating in supportive care groups and activities after a prostatic cancer diagnosis. The second aim was to examine what kind of support the patients would chose. Methods: Data was collected with a survey handed out to the prostate cancer patients visiting the urologist reception at the hospital in Uppsala, during two weeks in the fall of 2011. Main Results: Men show very little interest in participating in supportive care groups and activities. When asked to chose which kind of support they could consider, individual sessions and group sessions were the most common choice. Conclusion: Men diagnosed with prostate cancer chose not to participate in supportive care. Further studies are required to determine what may be the reason to that..
Arbetsmotivationens betydelse för engagemanget i en organisationsförändring
The purpose of this study was to examine the relation between self-determination theory and its three basic needs: competence, autonomy and relatedness, and commitment to change in an organizational change. Another purpose was to examine if the quality of the communication and the effects on the organization and way to work can predict commitment to change. Considering that organizational changes is very common today there is an interest to ease and improve the change process. The survey contained the scales Commitment to change scale and Basic need satisfaction at work scale and the participants were 39 office-workers who recently had gone through an organizational change. The result indicated that it?s possible to predict commitment to change from self-determination theory, communication and effects on organization and way to work.
The genetic background of oxytocin and its importance for maternal behaviour of sows
Oxytocin is today widely spoken of as a "feel good" hormone. Recent research has increased interest in the hormone and its role in social and sexual interactions, as well as its importance for complex behavioral patterns. There is evidence that oxytocin is released during physical contact and is said to suppress anxiety and stress. In animals and humans, oxytocin, which is a neuropeptide and likewise a hormone, is necessary for parturition and lactation. Synthesis of oxytocin occurs in brain neurons and in specific organs involved in reproduction.
Framtagning av typgodkända formkonstruktioner : Med inriktning mot traditionell väggform
This diploma work was conducted in collaboration with the Swedish civil engineeringconstruction company Skanska Construction in Stockholm. Their interest is todevelop a number of type approved form constructions which can be used during theconstruction of concrete walls. Skanska focuses on improving safety on their projectsand both supervisors and workers have a need for approved form constructions inthe current situation.The study is focused on safety and the purpose is to facilitate the preparation beforethe form work can begin. By studying the literature of the subject and conductinterviews with employees at Skanska Construction, the understanding of the issueand knowledge will be increased.Literature studies, interviews together with production and design have been thebasis for a successful study. The work has resulted in three types of approved formconstructions to Skanska Construction and the drawings can be used of employees atthe company.
Modellering av indunstning på Södra Cell Mönsterås
Evaporation is a part of the chemical recovery department at wood pulping mills. The purpose of evaporation is to remove water from the black liquor, which makes the liquor combustible. The process is very energy demanding, and having a well-functioning model of the system is of greatest interest. The model can then be used to study energy consumption and to test different control strategies. Two models have been developed during the master thesis.
Kan ett modeföretags varumärke gynnas av marknadsföring med pälshandel som del av deras CSR-arbete?
Corporate Social Responsibility, eller CSR har blivit något av en självklarhet hos företagenidag. Konsumenter accepterar inte barnarbete och de är miljömedvetna. Att ett företag haretiska och moraliska värderingar är inte bara viktigt ur just etiska och moraliska perspektivutan även för att kunna bygga och bevara ett starkt varumärke. Vi tycker att handeln med pälsär ett stort problem. Det finns allvarliga brister i den här branschen.
Varde ljus!... tyvärr stod det ett hus i vägen. : En studie om dagsljus och vilken plats det har i Stockholms planering
The importance of daylight for humans has been known for a rather long time. Applying this knowledge in the science of urban planning is not very common, at least not in Stockholm, Sweden. Living in a country far from the equator with great differences between daylight and darkness during the year, daylight gets even more important for our wellbeing. This study aims to highlight the subject of daylight planning and contribute to the discussion about how to include daylight in the process of urban planning. By critically observing a new built district in Stockholm and applying guidelines of how to use daylight planning, this paper shows how important it is to include daylight planning early in the process.