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255 Uppsatser om Non-tangible asset - Sida 4 av 17

Fysisk, känslomässig och social interaktion : En analys av upplevelserna av robotsälen Paro hos kognitivt funktionsnedsatta och på äldreboende

This field study examined how elderly and cognitively disabled people used and experienced a social companion robot. The following pages explores the questions: Which are the physical, social and affective qualities during the interaction? The aim was to through observations see how qualities of interaction could activate different forms of behavior. The results show that motion, sound and the eyes together created communicative and emotional changes for users who felt joy and were willing to share the activity with others. The robot stimulated to some extent users to create their own imaginative experiences but often failed to involve user or group for a long time and was also considered too large and heavy to handle..

Law and Corporate Finance: En studie av problematiken vid nyemissioner

The purpose of this thesis is to shade light on some of the problems associated with rights issues with regard to Swedish law. This thesis is limited to discuss problems regarding directed rights issues, rights issue discounts, underwriting agreements and asset to share compensation. The common factor for these matters is that the current legal situation is somewhat uncertain which allows for differences interpretation and judgment..

Den rådande tolkningen av samma eller likartad verksamhet : Konsekvenser vid generationsskiften i fåmansföretag

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

"Flerspråkigheten kan öppna många dörrar i min framtid" : Hur ryskspråkiga minoritetsungdomar i Estland upplever sin flerspråkighet och dess betydelse för identitet

Issues related to multilingualism and its importance to each individual and the whole society are the subject of today?s school debate. The mere fact that the aspects of multilingualism are discussed actively not only in a school environment but even in the mass media and other communities proves that multilingualism is an important and complex phenomenon in our lives.The subject that I have chosen to study into is about the importance of multilingualism for minority individuals and the conditions for their multilingualism. The aim of this research is to investigate the importance of multilingualism for identity formation among several Russian-speaking young people who were born and raised in Estonia, as well as to try to understand the factors that were relevant to these young people's multilingualism and their view on it. Six young people aged 16-19 were considered in this study.

Utvecklingsmöjligheter inom Due Diligence i fastighetstransaktioner

Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.

Vision och Verklighet : I globala organisationer med fokus på operativa enheter

The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

Digital Skulptering och Asset skapande för Webbaserade Spel: Tidssparande eller tidsödande?

Det här arbetet tar upp modellering och skulptering riktat mot webbaserade 3D spel samt texturerings processen och hur man kan arbeta med optimering.Syftet med arbetet är att undersöka om och när det är användbart att utnyttja digital sculpting för detaljering eller skapande av meshes samt vilka avväganden som måste göras..

Påverkan : Hur intertextualitet påverkat innehåll och berättarröst i romanen Panik (Den ätbare mannen)

The main purpose of this thesis is to discuss what exile writing is and who can be seen as an exile writer. If the word ?exile? is related to forced dislocation, like Paul Tabori and Sopia A. McClennen describes it, who can be viewed as an exile writer? Is Anders Olsson?s definition of an exile writer acceptable or not? Could the The Escape, a future story about exiled Northern Europeans in Myanmar, be classified as exile literature?Another purpose with this text is to describe how a story about exile can be made realistic and tangible to a reader who has not experienced exile.

Hör upp!!

In this Bachelor thesis I explore sound and room as elements in design of user interfaces, both theoretical and practical in a specific application domain, to identify some of the advantages and disadvantage associated with these elements. As application domain I studied email clients and their usage at home amongst students at Blekinge Institute of Technology. In the study I found an activity, which seems to be highly distributed in the physical room where the user is located. The activity was notification of email and could take place in an arbitrary location of the home. I then augmented this activity with ideas from my theoretical assumption about room and sound. The result was a rule-based agent for notification of email, which primarily uses sound as interaction style..

Att optimera samhället inför klimatförändringar : Sårbarhet och anpassning på dagordningen

This thesis examines the ways in which adaptation and vulnerability are framed in national and sectorial policy-documents dealing with expected societal impacts of climate change. By using theories of discourse and ideology, the analysis aims to find and understand important ideas and presuppositions that are explicitly or implicitly expressed in these documents in order to make possible and tangible the institutional production of policy within the potentially far-reaching problematique of climate change adaptation and vulnerability. The analysis shows that there are two main perspectives through which vulnerability and adaptation are framed; one focusing limits to societal robustness; and one contesting the institutional capacity to implement adaptations. The author understands these framings as complementarily optimizing preconceived social and economic relations, something that might, in fact, reduce the response capacity of people..

Valutasäkring inom medicintekniska företag

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

Investeringssparkontot : För schablonbeskattning ? i tiden

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Skådespelarens hemligheter : Om Zeamis estetik och värdet av det som inte framträder

This work examines how the aesthetics of Japanese actor and playwright Zeami Motokiyo (1346-1443) offers insight into the value of the unseen elements in art, specifically in the art of acting. What acting makes appear is likened to a vessel, which creates an empty space of what doesn?t appear. This non-appearing element is at the same time what gives the vessel its function. N? theater is described as an art of suggesting, giving a background to Zeami?s theories.

Flykten : en tolkning av exil

The main purpose of this thesis is to discuss what exile writing is and who can be seen as an exile writer. If the word ?exile? is related to forced dislocation, like Paul Tabori and Sopia A. McClennen describes it, who can be viewed as an exile writer? Is Anders Olsson?s definition of an exile writer acceptable or not? Could the The Escape, a future story about exiled Northern Europeans in Myanmar, be classified as exile literature?Another purpose with this text is to describe how a story about exile can be made realistic and tangible to a reader who has not experienced exile.

Dagvattenhantering i den täta staden

This thesis adresses the subject of stormwater management and the problematic with stormwatermanagment and landuse in the compact city. The thesis research different solutions in stormwater managment and how to implement them in the context of the compact city. And at the same time preserve and make good recreaational places and keep quality green land per capita. The thesis also analyses risks and problems that could effect the environment with focus on stormwater managment and hov to minimize these problematic factors an create a good environment. In an urban context where the water has a natrual place, and is used as a asset.

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