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2972 Uppsatser om Interest deduction limitations - Sida 45 av 199

Företagsförvärv : En studie av onoterade små och medelstora företag

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Högeffektslysdioder. Möjligheter och förutsättningar för högeffektslysdioder som belysningskälla - ett demonstrationsbygge

This report examines the prerequisites for LEDs to replace other technologies indifferent applications. How does the different technologies for light generationwork and what are the advantages and disadvantages? The various technologieslimitations and characteristics provides the opportunities for the LEDs.This report describes a test-construction built to examine what practical arrangementscan be built with modern light emitting diodes, in order to showsome of the possibilities. The construction consists of three different applications,a high power lamp based on cold white LEDs, one based on warm whiteLEDs for the evaluation of the light characteristics and a RGB-LED based lampable to mix any colors quickly and seamlessly. The test construction also containsthe essential peripherals including control-electronics, optics and a custombuilt watercooling solution.The potential for LEDs is huge but it is complicated to build LED based applicationsdue to the limitations which mainly includes the electronics and theneccesary cooling.

Hållbara projekteringsverktyg : Från byggnadsinformationsmodell till simulering ? en utvärdering av Revit och Virtual Environment

This study examines the use of building modeling and energy simulations in the design process  of  a  building.  The  take-off  point  is  the  notion  of  energy  simulations  being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines,  such  as  the  architect  and  the  energy  specialist,  would  create  smoother workflows, which would reduce this cost and open up for more frequent and iterative energy  simulation  processes.  The  study  is  an  assessment  of  the  modeling  tool  Revit and  the  simulation  tool  Virtual  Environment  and  whether  they  can  create  smoother workflows, and make leeway for a more frequent use of energy simulations throughout the  design  process.  It  also  investigates  the  limitations  of  what  can  be  examined  by simulations in Virtual Environment. This will hopefully help clarify the future role of energy  simulations  in  design  processes.  The  method  is  a  trial  by  error  approach  of testing the two software tools by building and simulating a model. The results of these tests  show  that  the  workflow  is  not  optimal  (and  therefore  time  consuming)  for frequent  and  iterative simulations  throughout the  design  process,  but  it  also  reveals some  great  possibilities  of  what  can  be  performed  with  these  two  powerful  tools  at hand.  Further  development  with  regards  on  platform  independency  of  the  building information  model,  including  seamless  exporting  and  importing,  seems  necessary  to strengthen the future role of energy simulations..

Agentkostnader, ägande och utdelningar : en studie om sambandet mellan ägandet och utdelningar i Sverige

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

Hur gymnasieelever ser på sig själva : Skillnader mellan pojkar och flickor

AbstractThe purpose of this essay is to increase the knowledge of which strategies students with reading and writing disabilities or dyslexia use to learn in secondary school. The study aims to examine the following questions:Which coping strategies do students with reading and writing disabilities use in their studies?How can remedial teachers support students with reading and writing disabilities in their learning process?The study consists of two interviews with a total of three hours recorded material made with a secondary school teacher who teaches Swedish and English. The teacher has experiences of reading and writing disabilities herself but also from teaching students with dyslexia. The interviews are constructed into a lifestory describing experiences of reading and writing disabilities in school, during teacher training and as a teacher.

Kvinnorepresentationens konsekvenser. En kvantitativ studie av kommunpolitik i kvinnors intresse.

AbstractThe aim of this essay is to analyse the effects of women's representation on actual political outcome. Quantitative method and materials are used to study the consequences of women's political participation in Swedish municipals.Many theorists think that women have special interests, different from men?s, which is also the belief of this essay. This political interest is here defined as freedom from discrimination and violence against women. In order to see if this interest is present in local policy it is transformed into variables concerning whether the local authority has an equality plan, supports a local shelter for abused women and by how much money it supports women's shelter.

Högläsning och boksamtal : Ett pedagogiskt verktyg till språkutveckling

Purpose: Reading aloud to children and having a conversation about a book, which is read to them, has attracted much attention as important factors that influence children's language development. Language development for children is one of the most important tasks that the preschool- teachers have, and according to ?Läroplanet?, all children must have the opportunity to develop their language. The aim of this study was to examine how reading aloud, and by letting them speak about a certain book, ?boksamtal? impacts preschool-children`s ability to develop their language according to preschool- teachers.Method: I have used a qualitative method by interviewing four preschool- teachers.

Konflikter och konflikthantering på arbetsplatser : En litteraturstudie utifrån individ, grupp och organisationsnivå.

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..

En jämförelse mellan att utföra en värdeflödesanalys av produktion respektive planering : Fallstudie på ABB ROBOTICS Västerås

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

Utvärdering av infästningar i sandwichkonstruktioner för fordonsapplikationer

The automotive industry is increasingly studying lightweight solution in their designs, also rational production and low costs in materials and manufacturing methods are of great interest. This thesis consisted in the practical evaluation of anchors for sandwich panels. The object was to study loads of shearing and pull out of the plane. The experiments were carried out on panels made up of 1mm aluminium coatings and 50mm extruded polystyrene (XPS) at its core. As the fasteners used simple methods such as blind rivets, screw and glue.

Hur övervinns hinder på den kinesiska marknaden? : En fallstudie av ett svenskt företag i Kina

China has in recent years experienced a great economic growth, which has attracted the interest of several Swedish companies. Notisum is one of those companies and they have started up a subsidiary in Shanghai, China. This paper is intended to describe Notisum and EnviTools internationalization to China focusing on the obstacles encountered and how the company handled them. In order to achieve this, empirical data was collected through an interview and a literature review. By studying Notisums and EnviTools internationalization process to China, several obstacles were found.

Digital videoväxel

This thesis discusses the possibilities to distribute digital video in a military vehicle. Today, an analogue system is used, which has a maximum capacity of eighteen video sources and the same number of monitors. The purpose of this thesis is to increase the systems capabilities regarding secure distribution and additional functions. Both software and hardware tests are made to investigate the features of the digital video standard MPEG-2. Both the coding delay and the image quality are of great interest.

Älskvärda digitala leksaker. En interaktiv leksaksrobot

The purpose of this project was to develop an interactive toy concept. A toy capable of reacting and expressing emotions like happiness, sadness, anger or love. And capable of developing its character with use.The initial questions was, how do I create interest, understanding and affection between a digital product and its user? How should the interaction be made?During the course of the project the search has mainly been for something that does not base its shape and interaction on likeness. Forexample likeness to humans or pets.I have created a toy concept called iio.

Bioenergins pedagogiska utmaningar. : Utveckling av utbildningsmaterial inom bioenergi och hållbarhet för användning i extramurala lärandemiljöer

The aim of this project was to develop educational resources concerning bioenergy and sustainability. The initial purpose was to produce two sets of material: one suitable for children in their first years of Swedish compulsory school, and one designed for upper secondary students. In the report, however, the possibilities are discussed for this material to be used with even wider audiences.In the first phase of the process, literature (books, reports etc.) with relevance to bioenergy, sustainability and theories of learning were studied. This insight, along with the appropriate course curriculums, was used in the development stage to produce learning material for the targeted audiences. The development was followed by tests and evaluations carried out with high school students, upon which an analytical discussion is held regarding the consequences and possibilities that the results of this project pose.The content of the learning material is based on the curriculum and course requirements provided by Skolverket (The Swedish National Agency for Education) for lower elementary and high school students.

Teorin om "Just War" -Rättfärdigande eller Urskuldande?

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

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