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2971 Uppsatser om Long-lived intangible assets - Sida 54 av 199
Den licensierade vargjaktens betydelse för vargstammen
In October 2009, a new decision was made concerning the administration of predators which resulted in a new wolf policy in Sweden. This meant that the wolf population now should be limited to 210 individuals by harvest. The new policy also recognized that the public acceptance of this species must increase and the genetic status improved. In the 17th of December a decision was taken by the Swedish parliament that it should become legal to hunt wolves in Sweden. The wolf hunt resulted in debate on a large scale amongst people, some thought of it as a good decision while others thought it was wrong.
Att skydda sig mot onda ögat -fallossymbolen och andra beskyddande symboler under antiken.
As long as envy and the will of harming others for what they possess have existed, the evileye has been a present belief system in many cultures around the world. This study, based onarchaeological evidence and texts by ancient writers that reflect this ancient superstition,explores how the evil eye was being averted and practiced by ancient cultures. What measureswere taken to ward off the evil eye? How have these measures been represented in thematerial culture? What can we learn from the context of the material culture involving the evileye? Discussions and theories of protective measures that have been depicted on the walls ofthe roman city of Pompeii will hopefully give a wider comprehension of the evil eye, and its influence on Roman society..
Parallella världar : Pedagog i en segregerad förort
In my essay, I write about the work at a pre-school in a segregated suburb. I begin my essay with examples from my workday. In one case, it is about Sara, playing games where other children are excluded and she also exhibits a power game towards me. In the second example, it is about how a group of children conspire and expose both themselves and others for destructive conspiracy patterns. When I write down what happens in the group of children at my pre-school, I see patterns reminiscent of destructive gangs.
Fördelaktigt utrymme : ett försök till rekonstruktion av ett landskap och de attribut som kan utgöra det vid hällristningarna i Släbro, Nyköping Södermanlands län
In this paper I will attempt to recreate a prehistoric landscape surrounding the rock carving site of Släbro at Nyköping in Södermanlands län by using GIS. The main focus area is the river valley at Släbro and the six panels with rock carvings that have been dated to the Bronze Age. I?ll attempt to shed light on a long lost landscape. The shore line displacement have been extensive in this area a reconstruction will visualize the relationship between the panels, and their relationship to the surrounding landscape.
Ett träd för ett annat
This project is a collaboration with Ett Klick för Skogen, a foundation that buys and preserves endangered forests in Sweden. There are several ways of helping the foundation, e.g. buy a tree and for this the buyer obtains a symbolic diploma. Many organisations uses this method to collect money and for me the lack of a thorough expressions are consistent. The objective with this project has been to renew these diplomas for Ett Klick för Skogen and in the long run increase the collections and preservation of endangered forests in Sweden.The idea has been to vivify hardwood trees in a new and rather poetic than pedagogic manner.
Vilken betydelse har revisorn jämfört med redovisningskonsulten vid kreditgivning? : - en studie ur bankens perspektiv
Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.
Narrativ Historia
Narrative history has a long tradition in history teaching. But during the decades after the second world war, the attitude to storytelling has been seen with doubt and skepticism. There are many indications in Swedish society and media that the narrative story today stand strong. But is narrative history useful in everyday teaching? This essay is a study of narrative history in a Swedish and Scandinavian perspective the latest thirty years.
Förvärv i samband med aktieöverlåtelser : En utredning av avdragsrätten för ingående mervärdesskatt
Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.
Goodwillhantering före och efter IFRS 3 - en studie om hur övergången påverkar revisorns arbete
A1194I strävan efter en gemensam redovisningsstandard i hela världen har en rad standarder utarbetats. Det senaste tillskottet inom området är International Financial Reporting Standards (IFRS) 3, Business Combinations. Införandet av IFRS 3 innebär stora förändringar gällande koncernredovisning. En av dessa är att de gamla redovisningsreglerna angående goodwill, det vill säga avskrivningar i kombination med nedskrivningstest, inte längre är tillämpliga då avskrivningar på goodwill förbjuds. I stället skall goodwill nedskrivningsprövas minst en gång om året.Syftet med uppsatsen är att undersöka om övergången från avskrivningar i kombination med nedskrivningar till renodlade nedskrivningar kommer att påverka revisorernas arbete och om så är fallet, hur förändringen praktiskt kommer att se ut.
Etableringskriterier : för lagerhållande verksamhet
The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.
Ädelmetall i portföljen : En jämförande studie om ädelmetallers diversifieringsegenskaper
A comparative thesis to study precious metals impact on a portfolio, during a long period of time, from the fourth quarter of 1986 to the third quarter of 2012. Five different portfolios are compared; three of the portfolios containing one of the following precious metals, gold, silver and platinum, the fourth portfolio contain all precious metals and shares, and the fifth portfolio containing only shares which is represented of OMXS30. This is done to determine the portfolio that generates the most return in relation to the least risk with the help of historical prices. Sharpe ratio is used to measure the profitability of precious metals by measuring the yield relative to the total risk. The study also measures precious metals correlation with shares..
?Det finns en viss kraft i att ha erfarenheten? - Att engagera sig utifr?n egen erfarenhet av sj?lvskadebeteende
Syfte och fr?gest?llningar: Syftet med studien var att unders?ka hur personer med egen erfarenhet av indirekt eller direkt sj?lvskadebeteende som engagerar sig inom frivillighetsorganisationer kan anv?nda sina erfarenheter i syfte att hj?lpa andra med liknande erfarenheter. Syftet var ocks? att unders?ka hur ?verg?ngen fr?n att vara hj?lps?kande till att tr?da in i en mer hj?lpande roll har sett ut. Fr?gest?llningarna har fokuserat p? att unders?ka hur intervjupersonerna beskriver och f?rst?r ?verg?ngen fr?n att ha varit hj?lps?kande till att engagera sig och vilka sv?righeter och utmaningar de beskriver i samband med den nya rollen, vilka funktioner de beskriver att engagemanget fyller f?r dem, hur de anv?nder sina erfarenheter f?r att hj?lpa och st?dja andra som g?r igenom liknande sv?righeter samt hur de skapar en hj?lpande roll.
Vem bär kostnaden för regeländringar inom finansiella marknader? : en kvantitativ studie ur aktieägarnas perspektiv
As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).
Val av byggproduktionsmetod/ Praktikfall Klammerdamm : Golvgips eller avjämningsmassa
This report is about how to decide which method is the most suitable as floor covering at projectKlammerdamm in the centre of Halmstad. The covering has to be fire resistant and soundproof inorder to protect the wood structure and stop noise from traveling between apartments. There aretwo possibilities either traditional gypsum board or gypsum-based self leveling underlayment.The roads around the construction site are narrow. A regular twenty-five meter long truck has nopossibility to reach the site. The construction site is small and the storage area is limited.
En färgglad studie om spelarbeteenden
This is the result of a 10 week long study about if player behaviors and choices are affectedby the surrounding colors in their environment. A number of players are asked to movethrough a virtual environment, while being clocked, where they have to make left and rightdecisions based on different colors (red, green, blue and gray). While most choices consist oftwo different colors, some use the same color. The result shows that the players most likelyprefer one color over another, and that they most likely prefer a non-neutral color over aneutral color. With these results and the interviews that are conducted the conclusion is madethat it is very likely the players choices are affected by the colors in the environment, but it isnot clear to say how they are affected..