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534 Uppsatser om Linköpings universitetsbibliotek - Sida 13 av 36

Redovisningens internationalisering : Konsekvenserna av en potentiell frikoppling mellan redovisning och beskattning

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Bankfonder : En jÀmförande studie av Sveriges fyra storbanker

The main purpose of the study is to investigate Sweden's four large banks, concerningrisk and return, to see if there are any differences between them. The paper will alsoinvestigate the following sub sections: are there any differences in how the banks havesucceeded in managing geographically targeted funds and if there are any differencesin how funds are performing according to the fund size.The study is based on a quantitative method and has a deductive approach. Theselection consists of all of the four banks Swedish and Nordic funds (according tomorningstar.se 's categories "Sverige" and "Norden"). The study is based on secondarydata gathered from sources such as Morningstar, AffÀrsvÀrlden, Dagens Industri andthe Swedish National Banks websites.Swedbank Robur has performed the highest results in the case of Swedish funds.Handelsbanken has performed the highest results in the case of Nordic funds and thetotal of all funds that are in the study. Based on the results of the study it was possibleto distinguish a link between fund size and the annual return. .

Syntetiska Instrument

This thesis aims to investigate SAAB ABÂŽs possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.

Undervisning i Àmnet teknik : En textanalys av styrdokument mellan Uganda och Sverige

The aim of this study is to examine how the way of teaching in technical subjects are in Uganda and to link those results to Swedish circumstances. A comparison is being done both of the teaching and what methods are used. Since I was living with my family in Uganda I could easily examine the system of school here. During four days I was at a school named Aga Khan School here in Kampala. I could there participate in teaching, talk to teachers, observe and participate during lessons.

FÀrdigdelat nu! : En studie som undersöker personalens bemötande av patienten vid mÄltiden pÄ ett svenskt sjukhus

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Nyfikenhet i relation till konstnÀrlig process och presentation

The curious nature of humans has been the puzzle of psychologists, philosophers and scientists since the time we began to use those terms. Why are we curious? Why do we behave the way we do and why? The span of views on curiosity covers all. From being viewed as part of our animalistic nature and compared to instincts, to be viewed as a virtue to scientists and the reason behind why we explore space. Behaviorists tried to define it as an innate drive and some say that it has a crucial role in our ability to learn and understand.

Skapa vÀrde med integrationer - En studie av hur affÀrsvÀrde och konkurrensfördelar skapas frÄn integrationer i industribranschen.

Companies will increasingly begin to link their applications, and the technology that makesthis possible is called integration. The more applications that are connected, the more of the company's data flows through these integrations. It is also clear that data analyses to create business value and to get competitive advantages against its competitors are important. In this paper, we examine how companies create business value and competitive advantages throughthe integration platforms and metadata from the integrations. We have interviewedpeople from three companies in the industrial sector, each with an integration platform.We have also interviewed Enfo Zystems, a company that provides development andmanagement of integration platforms to these customers.

Accordeonets och dragspelets standardbas - Kombinerade ackord/grundbasar

The Stradella system on an accordeon is a complicated construction. It has readymade con-nected chords, these are major, minor, seventh and diminished seventh. To reach other vari-ants of chords you have to combine chord/bass buttons. Which advantages and disadvantages do the use of combined chords/bass buttons mean? How is the pedagogic work affected by using the combined chords/bass buttons? I have interviewed four musicians/teachers to learn about this technique.

Att göra eller inte göra : Hur kontroll och nyfikenhet pÄverkar regelverket pÄ Facebook

This paper is a literature study on search engine optimization (SEO) considering the leader of the search engine market: Google. ThereŽs an introductory background description of Google and its methods of  crawling the Internet and indexing the web pages, along with a brief review of the famous PageRank algorithm. The purpose of this paper is to describe the major important methods for improved rankings on GoogleŽs result lists. These methods could be categorized as on-page methods tied to the website to be optimized or off-page methods that are external to the website such as link development. Furthermore the most common unethical methods are described, known as ?black hat?, which is the secondary purpose of the text.

Intresse för kostrÄdgivning via telefon till smÄbarnsförÀldrar : En undersökning bland förÀldrar med barn 0-5 Är i Uppsala kommun

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Drama för alla oavsett förmÄga - vi mÄste bara vÄga : En litteraturstudie om dramapedagogik inom specialpedagogik

Föreliggande studie Àr en litteraturstudie omfattande sex vetenskapliga artiklar för en översikt över dramapedagogik som sammanfaller med specialpedagogik och inkludering. Genom konstruerade kategorier/koder för analys har en syntes möjliggjorts. Som grund för förstÄelsen beskrivs frÀmst dramapedagogik men Àven specialpedagogik och dess framvÀxt i samband med industrialiseringen och urbaniseringen. FrÄgestÀllningen Àr om det finns forskning som styrker antagandet att dramapedagogik kan vara en metod för personer med behov av sÀrkilt stöd och i sÄ fall pÄ vilket sÀtt? Artiklarna har samlats in med hjÀlp av söktjÀnsten Ebsco via Stockholms universitetsbibliotek.

Programmering av styrutrustning för vridbord vid radarmÀtplats

Vid kalibrering av en radars antenn placeras radarn pÄ ett vridbord som kan rikta in den mot en mast. PÄ masten sitter ett kors som anvÀnds som riktpunkt. Huvuduppgiften i examensarbetet var att skriva ett program i National Instruments programmeringsmiljö LabVIEW som kan stÀlla in vridbordet med en noggrannhet pÄ 0,1 milliradianer. Programmet ska kunna anvÀndas som ett DLL (Dynamic-link library) i LabWindows/CVI dÀr ett antal olika funktioner ska kunna anropas för styrning av vridbordet. Eftersom nÀstan all maskinvara Àr frÄn National Instruments blev programmet vÀldigt lÀtt att skriva.

Hur framstÀlls hÀlsa i media? : En diskursanalys av Aftonbladet, Tara och Iform.

Health and fitness are two controversial and not easily defined topics that affect people in our modern society every day. We believe that we can find a link between individualism, globalization and the stress concerning weight and appearance ideals. Our bodies have turned into a popular subject for the media, and there is no indication that the interest will decline. As the world gets more artificial, "natural" ideals are getting more attention, such as the concept of a strong and healthy body. But there is also a downside, for example with health issues such as cardiovascular disease increasing following the birth of high-fat diets.

Med andras ögon : En intervjustudie av Äsikter och vÀrderingar om effekter och produkter av det svenska jordbruket

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.


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