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1285 Uppsatser om Natural assets - Sida 10 av 86

Goodwill : Tillgång eller belastning?

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

Källskatt på utdelning till utländska pensionsfonder : Kupongskattelagens förenlighet med EU-rättens fria rörlighet för kapital

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.

Restoring biodiversity in degraded secondary rain forest in Sabah, Malaysia : natural regeneration of trees after restoration treatments

Many tropical rain forests has been lost or degraded as a result of human activities and environmental factors. Since the level of biodiversity is high in the tropics, maintaining these areas is of great importance. Forests like these are often assumed to benefit from forest restoration and rehabilitation. The INIKEA project area in Eastern Sabah, Malaysian Borneo, aims to improve biodiversity and/or species richness in the degraded forest through enrichment planting with indigenous species. The objective of this thesis was to evaluate how different treatments (liberation, gap-cluster planting and line planting) affect the biodiversity of natural regeneration in different forest types in the Rain forest Restoration Experiment, located in the INIKEA project area.

Föräldrars utbildningsnivå : En studie om hur elevernas prestationer som påverkas av föräldrarnas bakgrund

This study is about how students 'performance in school is influenced by parents' educational background. The study has been performed by cooperation with two schools in Stockholm. One class in each school has participated and the students have amongst other questions answered regarding their grades in natural science subjects. To examine whether parents 'educational background affect students' performance, a quantitative survey in the form of poll has been conducted. Even a literature review was conducted in this area to get a clearer picture of how parents' educational background affects the performance of students.This study shows that students who have academic parents perform better than students who have not got academically educated parents.

Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Värdepapperisering av samhällsfastigheters hyresflöden : En attraktiv finansierings- och investeringsmöjlighet för att bygga vård- och äldreboenden till en åldrande befolkning?

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Utformning & placering av vädringskanaler i ett passivhus, drivet av naturliga krafter

A passive house in Norra Djurgårdsstaden drawn by Tengbom Arkitekter is going to be built. A shaft for airing is needed for a few apartments in the house.The airing shaft is designed for a few two room apartments in the house, which are not able to achieve satisfactory airing, as their outer walls are facing a single direction. The other apartments on the same floor are corner apartments. These apartments do not have the same difficulty with airing since they have their outer walls in different directions, with different pressures at the facades. The airflow in the airing shaft is supposed to be driven only by natural forces, by the sun. The purpose of natural driven forces is to achieve low energy consumption for the house.In this thesis, a design of the shaft for airing has been developed.Initially an open shaft for all apartments was analyzed.

Samband mellan tidig ålder vid avskiljning och missriktat diande hos föl :

By tradition horses are weaned at an age of 5-6 months. This study illuminates weaned foals misdirected suckling behaviour, which means that they try to suckle another foal. Since no information about this issue is presented, we decided to perform a behaviour study on weaned foals. The misdirected suckling behaviour was studied on a group with 7 foals, with both fillies and colts. In the group the weaning age varied between 147 days and 215 days, and the first time we observed them, they had been separated from the mares for 12 days.

Urmakarens budbärare : Modern intelligent design-rörelse i jämförelse med brittisk naturteologi vid 1800-talets början

I uppsatsen jämförs William Paleys Natural Theology : or, evidence of the Existence and Attributes of the Deity, collected from the appearances of nature från 1802 med Michale J. Behes Darwin's black box : The biochemical challenge to evolution från 1996. Jämförelsen kontextualiseras med en skiss över evolutionsteorimotståndets historia under den mellanliggande perioden, som tillsammans med själva den vetenskapliga utvecklingen, antas förklara de skillnader i tilltal och val av argument som föreligger mellan de två verken. I fråga om grundläggande budskap, idéstruktur, syfte och religiositet befinns de två verken ligga varandra betydligt  närmare än vad som initialt kan tyckas vara fallet..

Betydelsen av ledarens personliga varumärke för företagets varumärke : En kvalitativ studie om fyra ledare och deras uppfattning om sina personliga varumärken samt betydelsen varumärkena har för mervärdet i deras företags varumärken.

The personal brand derives from the marketing brand, and argues that a person can take control over other people?s perceptions about him or her. The personal brand can benefit the person but it can also give advantages to his or her company. The interest in, and the purpose of the personal brand, has increased the last ten years. Leaders of large companies in Sweden consider it to be of utmost importance to have an influence on their co-workers.

Sex skogsägares upplevelser av stormen Gudrun: en expolrativ studie

In Sweden we are spared from large natural disasters. However, in January 2005 part of Sweden was struck by a hurricane. It did not only leave a decimated landscape in its wake. It also left its mark on many people who lived in the south of Sweden. In this paper the reader will be presented six qualitative interviews that build on forestowners' experiences during and in the aftermath of the Storm of January 2005.

Barns utevistelse på förskolan : Utemiljöns inverkan på barns lekar och naturintresse

Through interviews with children of ages 4-5 years old and by observing children children at play at three preschools with different types of outdoor surroundings, I have investigated if the preschools outdoor surroundings have any influences on the children´ choice of play. The hypothesis was that natural surroundings can entice children´s interest in nature being in it and play. I have also investigated if the children know why it is important to be outdoors and if they know it has a positive influence on their health.The result of my investigation is that the children play about the same games at the three different preschool gardens, but at the preschool with more natural surroundings, the children have more contact with plants and animals, and could learn of the different phenomena of nature by the preschool teacher answering their questions. Most of the children in the interviews know it´s useful to be outdoors and be on the move and get fresh air, but many of them thought it was most important to play. By being outdoors the children get exercise, fresh air, play and at the same time they establish an understanding of the nature and a healthier life..

Behuggning av betongytor: ett test av hantverksmetoder

During the latter half of the 18th century, when concrete started seeing general use in modern cities, the use of different methods to give the concrete a finished surface texture saw use. One of these was using different methods of mechanically altering the surface using a slew of cutting and crushing techniques with mallet and chisel. This was done in order to hide the often dull and gray look of concrete, and allude to other more expensive and luxurious stones. The work would possibly have been done by experienced stonemasons, using much of the same techniques and tools they would have used while working natural stones. Or did they? This essay explores, through the use of traditional handcrafts and tools, the claim that the working of concrete surfaces can be done with the same tools and skillset as the working of natural stone.

LEKKROKAR- ?Något att hänga upp leken på?

The research of today shows that natural environments are importantfor children's physical and mental development. It alsoshows that children often opt out of the traditional equipmentplaygrounds have to offer. By breaking the boundary betweenthe playground and park, is it possible to create a new spacethat will encourage rather than demand play? Through gatheringinformation and talking to landscape architects, designers,and children, I realized that today's parks already have environmentsand objects that could be used for playing. But whatthey need is something that makes the environment even moreinviting for children to play.

När en patient flyttar : Patientens upplevelser inför förflyttning från högsäkerhetsenhet till annan vårdenhet

The aim of this essay is to create an understanding, of how teachers comprehend knowledge, grades and tests in a school context. It is important to get a grip of the different parts of the teacher?s reality. The test, the grades and knowledge are deeply connected as a part of a whole. The teachers view on knowledge can not be understood without asking about the practical parts of their work and understand how the different parts are dependent on each other.The main material consists of interviews with four teachers that work in a public mandatory school in the south suburbs of Stockholm.

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