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2971 Uppsatser om Long-lived intangible assets - Sida 51 av 199
Dramawebben: Att välja tekniska lösningar för digitalisering
This study is predominantly qualitative. It is also descriptive to a large extent and notoriented towards hypothesis-testing. The study aims at studying what has influenceddigitization of old Swedish dramatical works through the Dramawebben projekt, whilefocusing on the technical solutions. Four different data collection methods have been applied.Interviews and a questionaire with open-ended questions were the two primary tools. Adocument analysis and observations were applied as well.Examples from earlier research to relate to questions about digitization as an institutional andsocietal practice are presented.
3D Fräs
This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.
Comparison of stable environment in prior approved and non-prior approved horse stables
To establish good horse welfare there are several factors that need to be considered. One important factor is the environment in which the horses are kept. In Sweden horses are stabled during long periods of time in the cold season and consequently the stable environment is even more important. The most essential environmental factors in a horse stable are ambient temperature, relative humidity (RH) and concentrations of contaminants in the stable air. The air in a horse stable contains dust, noxious gases, moulds and microorganisms which all can contribute to developing respiratory diseases in horses.
Komponentavskrivning inom kommunal redovisning : Nytt explicit krav från och med år 2014
Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.
SVENSK KOD FÖR BOLAGSSTYRNING : En utvärdering av reglerna baserad på lönsamhet
Företag på NASDAQ OMXS Small Cap har sedan 2008 omfattats av svensk kod för bolagsstyrning, Koden. Kodens målgrupp är företagen men syftet är att främja investerares och aktieägares intressen. Det är således rimligt att ställa krav på att Kodens regler är av hög kvalité utifrån deras perspektiv. I studien undersöks vilka samband som existerar mellan reglerna i Koden angående styrelsen och Small Cap företagens lönsamhet, mätt som räntabilitet på totalt kapital. Sambanden används sedan för att avgöra om reglerna i Koden är korrekt utformade eller om de behöver modifieras.
Poultry producers? perceptions of changing market conditions : a field study of the poultry production in Khartoum state of Sudan
Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999).
The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.
Betavärdet som riskestimat
As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.
Planering av robotstall på Gästgivaregården Blacksta
This work has been done to develop a plan for a future dairy barn at theGästgivaregården and to show the space needed for cows and replacement heifers. Itwould also show the storage that will be needed. The design was largely based on resultsfrom studies on six different farms, but also the facts that are taken from research papersand articles in order to compare theory with practice. Because some farms only whereinterviewed by phone I have used a query form to obtain comparable resultes.The aim is to build a new barn with Automatic milking. I've drawn a milking stable for120 milking cow and replacement heifers with the capability to house up to 140 milkingcows if the farm would expand in the future.Calculations of feed amounts and space requirements have been made to see how manyhectares are needed to supply the cows and replacement heifers with feed and to knowabout what size of storage space is required.The investigations made in this writing are to answer questions about the AMS-unit`sposition and how to best maintain a good health status in the herd.
Agricultural and forestry business owners? perceptions of banks
Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.
Sustainable phosphorus management of horse paddocks at Julmyra
Horse keeping is gaining an increasing interest in Sweden. During 2004 to 2010 the number of horses increased
with 10 - 20 %, and was estimated to be 362 700 in 2010. Julmyra Horse Center (JHC), situated in Heby municipality,
is a gated community for people sharing a large interest for horses and a vision of a sustainable horse
management has been formulated. This study evaluates how the horse keeping of today at JHC, and how an
expansion of the horse keeping may affect the risk of enhanced phosphorus load to the nearby lake system
Vansjön ? Nordsjön.
Teknisk analys : Är det lönsamt att vara trendig?
Trading based on technical analysis has its roots in the U.S. financial industry where it has long been common practice, in Sweden however the trading style has not had the same impact. Based on the results from the preliminary study we believe this is about to change and that the topic therefore requires further studying. Several online stockbrokers today provide information and tools for technical analysis to their clients. As the list of indicators to use for creating strategies is so immense it is interesting for an investor to know what actually could be the basis for a profitable investment strategy.
Skogen Brun : ett nedslag i västsvensk skogshistoria
After the last is age there was a long period when there was no shortage of forest for peoples needs. People living in Sweden could use the forest resources at their will. Around 4000 years BC the inhabitants of southern Sweden started to use the agricultural system and people become more stationary. The farms were located together in groups and together they formed a social association, the village. Successively the population grew and in some areas the forest started to become a finite resource.
Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag : Gränsdragningen av samma eller likartad verksamhet
The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.
Våld i nära relationer : En litteraturöversikt om hur våldsutsatta kvinnor upplever bemötandet från sjukvården
Bakgrund: Mörkertalet bland kvinnor som utsätts för våld i nära relationer befaras vara stort då våldet ofta sker i det privata. Våldet kan vara en kombination av fysiskt, psykiskt och sexuellt våld. Detta samhällsproblem är också ett folkhälsoproblem då det ger uttryck i en sämre hälsa. Våldet kan bidra till fysiska, psykiska samt psykosomatiska besvär och sjukvården har en betydande roll i att identifiera dessa kvinnor.Syfte: Syftet med litteraturöversikten var att belysa hur kvinnor som utsätts för våld i nära relationer upplever bemötandet från sjukvården.Metod: En litteraturöversikt enligt Friberg (2012) har genomförts och grundar sig på tolv vetenskapliga originalartiklar. Artiklar har hämtats från databaserna CINAHL Complete och PubMed.Resultat: Litteraturöversiktens resultat har redovisats i två huvudkategorier med tillhörande subkategorier.
Finansiell risk och lönsamhet i Svenska fastighetsbolag under 2008
Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.