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3400 Uppsatser om Interest rate swap - Sida 40 av 227

Verktyg för mätning av tjänstekvalitet på bredbandsnät

Operators and Internet service providers invest in broadband to be able to deliver new services that require higher data transmission rate. A way to make this possible is to use ADSL, Asymmetric Digital Subscriber Line, as the access technology. To be able to handle this technology, the service providers should do a pre-qualification. Methods and tools are needed to analyze the local copper lines and decide if these qualify for ADSL with respect to service availability and possible bandwidth through the lines. This report brings up some methods for pre-qualification of ADSL, the important quality parameters and how to gather them from the available services today.

Viktreduktion inf?r IVF ? p?verkan p? f?delsetal och graviditetstal hos kvinnor med obesitas En systematisk ?versiktsartikel

Syfte Syftet med den h?r systematiska litteratur?versikten var att unders?ka evidensen f?r om en viktnedg?ngsbehandling genom energireducerad kost, med eller utan till?gg av fysisk aktivitet, inf?r in vitro-fertilisering (IVF) hos kvinnor med obesitas har en p?verkan p? f?delsetal och graviditetstal. Metod Litteraturs?kningen genomf?rdes i databaserna Pubmed och Scopus den 23 januari 2023. Artikelselektionen utf?rdes systematiskt med hj?lp av en avgr?nsad fr?gest?llning samt inklusions- och exklusionskriterier. Populationen utgjordes av kvinnor med obesitas som planerade att genomg? IVF.

Equity Premium Puzzle : teori och empiri

Syftet med uppsatsen är att diskutera det så kallade equity premium puzzle. Jaganalyserar teoretiskt den intertemporala konsumtionsbaserade CAPM (C-CAPM),sammanställer en del av litteraturdiskussionen som finns på området samt empiriskttestar C-CAPM på svensk data. Fenomenet equity premium puzzle innebär attöveravkastningen på aktier är så stor att det inte stämmer med den ekonomiska teorin.Enligt teorin beror C-CAPMs riskpremie på kovariansen mellan konsumtionen ochaktieavkastningen. Litteraturen visar att forskare inte har lyckats förklara equitypremium puzzle genom att ändra antagandena i grundmodellen. Den empiriskaundersökningen visar att equity premium puzzle även uppkommer på svensk data..

Är en ökad reglering av lobbyverksamheten önskvärd? : En samhällsekonomisk bedömning av lobbyverksamheten i EU

As EU?s authority increased the number of lobbies in Brussels grew. Today there are approximately 15 000 lobbyists in Brussels. EU decisions and EU directives can have a huge impact on companies and organizations. They can however influence these decisions and directives through lobbying.

Avdrag för FoU : Innebär tillägget verksamheten i övrigt en faktisk utvidgning av avdragsrätten för FoU i förhållande till den tidigare lydelsen av IL 16 kap 9 §?

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Skattekonsekvenser av och vid omvända fusioner

En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs.

Hur små företag kan uppnå lönsamhet på en konkurrensutsatt marknad

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

Visuellt jämföra filmtrailers med hjälp av matlab

The primary intention of this paper was to visually compare film trailers without considering semantic information, through use of a self-developed Matlab program, resembling that of human perception. Circa 150 people participated in an online survey where they were shown two film trailers and asked to rate their visual similarities. The result from the program was weighted against the survey results in such a way that the weights corresponded to a 75% accuracy between the program?s and the participant?s (for participants with prior experience in the field of photography and/or film) comparisons.How accurate can we compare still images from film trailers, and find similar trailers for the human viewer, by analyzing saturation, color tone, contrast and lightness with a self-developed Matlab program..

Besökattraktionsutveckling i Fisksätra : En studie av intresset för ett nytt kulturhistoriskt besöksmål

Fisksätra has a historical background that goes back to the battle between Russia and Sweden that took place in 1719. This battle is known as "Slaget vid Stäket". Today there are plans to develop Fisksätra as a tourist destination where focus lays on the historic factor of the battlefield that took place there. As of this a project called the HAMN project has started to try to develop a new experience park at this destination unlike any other.The aim of this essay has been to study how much potential this experience park has to become a popular tourist destination in the future, while looking at the potential interest of the foreign tourists. This essay is written as an assignment for Göran Andersson, who is in charge of the tourism department at Södertörns Högskola.

Solenergi på Kvarnholmen

In recent years it has become more and more evident that man has contributed to much of the climate changes that have taken place during the last century. A major challenge today is to reduce emissions and energy usage at the same time as the global population is growing. To contribute to a better environment, Stockholms Stad has set at target of becoming fossil fuel free by the year of 2050. The construction of new districts is done with this goal in mind; energy efficiency and renewable energy sources are examples of methods to achieve this.Solar energy is considered to be a sustainable energy source and the most common techniques to harvest solar energy in Sweden are solar cells and solar collectors which produce electricity and heat respectively. This report aims to investigate whether an investment in any of these systems would prove to be economically beneficial at Kvarnholmen, a district under construction in eastern Nacka, Stockholm.Since the finished blueprints only cover a small portion of Kvarnholmen, the report examines the possibilities for a house where construction has already begun, Nya Kvarnen.

Webbplatsen En integrerad del av folkbibliotekets verksamhet?

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

NTA i förskola : En studie i hur förskollärare upplever att arbeta med NTA

AbstractThis study deals with NTA in preschool and the purpose of the study is to find out how the NTA project works out in practice. In the empirical study I have used questionnaires as a research method (Trost2001). Questionnaires have been sent to preschool teachers in the whole of Sweden to get as good a selection as possible. The responses received have been processed and analyzed. The results are reported below.The majority of the teachers thought it worked well to work with the NTA.

Barriers to convert to organic farming and the role of risk : an empirical application on Swedish data

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

Angelägna allmänna intressen : En begränsning av möjligheten att genomföra kommersiellexpropriation?

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Tetratermmodellering och regressionsanalyser mellan topografi, tetraterm och tillväxt hos sitkagran och lärk : en studie i norra Island

This study was made in an attempt to give the forest research centre Mógilsá a producedtetratherm map and a better understanding of how topography and temperature influencethe growth of two tree species. The digital tetratherm map model, covering the northernpart of Iceland, was developed to investigate the correlation between tetratherm and thegrowth of Picea sitchensis and Larix (sukaczewii + sibirica). The study confirms theusefulness of digital terrain models in providing data for a lot of different factors and forthe tetratherm model. Hopefully will this tetratherm map be used in future studies.Secondly, investigations were made correlating the growth of the two species againsttopographic factors representing height above sea level, distance to the sea, slope andtopex. Thirdly, investigations were made comparing the aspect and the ground shape tothe growth.The growth rate of Larix had strong significant correlations to the tetratherm and thedistance to the sea- factors.

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