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862 Uppsatser om Loan loss provision - Sida 15 av 58

Potentialen av värmebesparing i ett avlopps luftningsledning

This thesis aims at determining the heat losses in a property vent stack and its roof valve. Upon request of a company, the vent stack is analysed for possible heat recovering solutions to be implemented, while relining of the drain system is executed and with a suitable payback time for the economic investments. The heat loss calculations are based on data for properties that are located in the Stockholm region, but also easy to change depending on the situation. The calculations are done on pipes made out of cast iron, which still is the most common type of drain pipe in Sweden, and these are the pipes that relining is usually made on. The calculations that needed to take several variables into account have been done in MatlabR2014a and the thermos dynamical properties that were used in those calculations have been extracted from EES.Three different types of heat losses in the vent stack have been taken into consideration in this thesis.

Underlag till energieffektiviserande åtgärder i nätstationer

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

Uppkomst av metaboliska rubbningar hos häst under tävling i distansritt ? omvårdnad och förbyggande åtgärder

During an endurance riding competition the onset of metabolic disorders leading up to elimination from the race are common. As many as 8,7 % of the horses participating in international endurance riding competitions are eliminated due to metabolic causes such as tachycardia, absence of borborygmi, hyperthermia and dehydration. To prevent the onset of metabolic disorders in the horse the rider must be able to determine the physiological and physical status of his or her horse. This requires good knowledge in nutrition, physiology and performance training. The risk of developing metabolic problems is reduced through the right feeding management and training.

Hur hjälper vi barn och ungdomar med dyslexi/läs- och skrivsvårigheter? - En undersökning av insatser från skola och bibliotek

This paper examines how teachers and librarians are helping children and young people withdyslexia/reading and writing difficulties. The examination has taken place in a small municipalityin Skaraborg County. Seven teachers in the municipal schools and the chief librarian inthe municipal library have been interviewed as well as an advising county librarian.In the municipal schools the pupils have access to literature in easy language and computerswith programs training reading, writing and spelling. In some schools there are textbooks ontape too. In the municipal library and in the county library disabled readers can loan literatureon tape and literature in easy language.The conclusion of the examination is that children and young people with dyslexia/readingand writing difficulties need all sorts of aids in reading and writing.

Obehörig vinst

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

En Belöning : 4 vägar till att motivera säljare

Syftet med denna uppsats är att undersöka hur olika former av belöningssystem används för att öka motivationen hos säljare. Samt hur de upplevs av ansvariga chefer och av anställda i säljande företag.Vi har genomfört en undersökande kvalitativ studie om belöningssystem med hjälp av kvalitativa ostrukturerade intervjuer med säljare och deras chefer i tre olika branscher, hemelektronik, telefoni och bilförsäljning. Vi valde att först gå igenom befintliga teorier för att skapa en förståelse för ämnet innan vi genomförde intervjuer enligt det deduktiva arbetssättet.Våra slutsatser är att det finns fyra olika belöningssystem. Dessa fyra olika belöningssystem är fast lön, kollektiv provisionsbaserad lön, individuell provisionsbaserad lön och individuell fullständigt provisionsbaserad lön. Vilket belöningssystem som passar i ett specifikt företag är omöjligt att säga, och det är upp till företaget självt att utvärdera vilken lämplig mix utav belöningar som är bäst lämpad för det specifika företaget..

Finansiering av djurstall :

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

Fast lön, provision och lärande? : En kvalitativstudie om förutsättningar och utvecklingsmöjligheter för lärande hos medarbetare i ett callcenter.

In this study we aim to investigate what employees at a callcenter see as prospects, opportunities and barriers of learning within a company. To answer the purpose of this essay, two questions were formulated; "What opportunities for learning does employees experience in the company?" and "How can learning in the workplace improve for the sellers?". First, we present what previous research has highlighted regarding workplace learning and learning within the callcenter industry. Afterwards we present ten semi-structured interviews with leaders and sellers within a telecom company in Stockholm.

Optimal Yatzy : Kan den optimala algoritmen optimeras?

Yahtzee is a game based on luck. Yet there are algorithms designed to give an optimal result and succeeds in doing so. This report compares the end result of an optimal algorithm to an algorithm that has been modified for the multiplayer scenario. The modified algorithm tries to win over the optimal algorithm through taking greater risks in its decisions when falling behind in points. The results show that it is not favorable to do so.

Det svenska vetenskapliga biblioteksväsendet under 1950-talet

After W.W. II the Social democratic government wanted to modernize and rationalize the Swedish society. The university system was reformed[INS: :INS] to support growth of industry and science. But the reform did not reach Swedish academic library system and it was not well organized. The aim of this thesis is to analyze the reaction of the Swedish academic libraries to the new era in the framework of ideological criticism.

Provisionsbaserad lön och prisskillnader mellan kanaler ? en källa till kanalkonflikter? : En fallstudie bland företag i Sundsvall

Today?s companies offer their products and services through multiple distribution channels in an increasing extent, in order to reach bigger markets and more customers. Multiple channels result in an increased risk for channel conflict.This essay is an exploratory and descriptive study with the purpose to explore some companies? channel conflicts on the basis of sales commission and price differences. A case study has been made at two different companies and the empirical material has been collected with qualitative interviews.We found more channel conflicts in the company that uses sales commissions than in the company that doesn?t.

Bland kranier, modeller och elektronmikroskop : Ett ordnings- och förteckningsarbete på Museum Gustavianum, föremålsmagasin Husbyborg, av handlingar rörande utgrävningen i Asine

This paper is an account of the inventory I've made of documents in the archive at Museum Gustavianum, Collections storage Husbyborg, relating to the excavations in Asine, Greece, in the 1920s. The aim of this inventory has been to establish which of the documents in the Husbyborg archives that belong to the department of Classical Studies at Uppsala University. Documents belonging to other archives have been found alongside the one mentioned above and those are the Original documentation (loan from Carolina) and the personal archive of Professor Axel W. Persson. The documents have been arranged according to the General Archive Scheme (Allmänna arkivschemat) seeing that the department of Classical Studies already had a series named Documents relating to the departments archeological collections, and the inventory I've made will be incorporated with that.

Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The existence of low balling on the Swedish audit market -A study of companies listed on the NASDAQ OMX Stockholm that voluntarily changed audit firm 2002-2010

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

Gruvrätten vid Stora Kopparberget 1641-1682 : en undersökning över rannsakade brott och utdömda straff

The purpose of this essay is to examine and explain how the Swedish mining court of Stora Kopparberget (the Great Copper Mountain) implemented its judicial legislation between 1641-1682. Questions are asked about which counts of indictments the court tried, which sentences they handed out, in what quantities and how these results looks in comparison with other contemporary courts. The index cards of the court judicial protocols are the primary source of information. The methods are those of quantity- and comparative analysis.The results show that theft of copper ore was the most common crime ransacked by the court. Other common crimes were (in order): sin of omission, transgression of work directions, fights, slander and disdain, trade of stolen ore, failing appearance in court etc.Fines were by far the most common sentence followed by shorter imprisonments, gauntlets, loss of right to mine possession, twig beating, loss of work, penal servitude, banishment, ?wooden horse riding? and finally military transcription.

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