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928 Uppsatser om Other comprehensive income - Sida 23 av 62

Alternativa skogsbruksmetoder i Norden : ett välbehövligt komplement?

Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

 Unga föräldrar :  En kvalitativ studie om ungt föräldraskap sett utifrån professionellas perspektiv

The purpose of this paper was to examine how young parenthood is represented by the professionals and their thoughts and experiences from meetings with the young parents, and how the professionals work with this group of parents. As professionals we refer to those who work with young parents, and the definition of young parents are parents in the ages 15-24. The paper also discusses what needs these parents have, and what kind of support the society offers, according to the professionals. The method we worked with was interviews and we interviewed six professionals to find out how the professionals looked upon the young parents and their situation. Earlier research has stated that young parenthood is associated with many risks and disadvantages for both the parents and their children.

Go East!: En fallstudie av lokaliseringsbeslutet vid offshoring

This paper aims to determine what is decisive for localisation of production units when a company engages in offshoring. By performing a case study on Electrolux and comparing the results with theoretical literature we discuss the implications for manufacturing companies in general. To facilitate a structured analysis we have developed a model dividing the localisation decision into five perspectives and four geographical levels. We have found that the determinants of localisation vary depending on the geographical level of the decision process. Since all geographical levels are interconnected, the analysis needed for a decision on all levels simultaneously is very comprehensive.

Hedgestrategier på den nordiska marknaden : En jämförande studie av hedgestrategier

Målet med en hedgefond är att i alla marknadslägen generera positiv avkastning vilket även brukar kallas absolut positiv avkastning. Det finns en rad olika investeringsmetoder även kallade hedgestrategier som förvaltarna använder sig av för att uppnå detta mål. Syftet med den här uppsatsen är att undersöka de olika investeringsstrategierna på den nordiska marknaden med fokus på överavkastning och riskjusterad avkastning. För att få perspektiv på hedgestrategiernas utveckling kommer de även jämföras med ett lämpligt marknadsindex. Den undersökta perioden begränsas till 2004-01 till 2007-01 vilket ge tillräckligt mycket data för att kunna använda likaviktade avkastningsindex för varje enskild hedgestrategi Undersökningen visar att inga av hedgestrategierna lyckades att generera en bättre snittavkastning än marknadsindex under den sammanlagda perioden.

?Developing a crucial business plan template targeted to Swedish Venture Capitalists?

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.

En studie av den svenska människohandelslagstiftningens effektivitet

This paper aims to give a comprehensive view in which extent Swedish legislation concerning trafficking in human beings (Brottsbalken 4 kap. 1a §) is efficient. Qualitative interviews have been carried out with professionals within the judicial system in order to comprehend various aspects of efficiency relating to legislative validation of trafficking regarded human beings. Consent, coercion and control brings up miscellaneous issues. Personal observations by authorized people within the area was therefore viewed and found to be highly essential.

Maskinrums design och layout : Varför ett maskinrum ser ut som det gör och hur det går till vid planerandet?

This report is founded in lack of knowledge concerning the design and layout procedureduring a new engine room construction.The prime question is how the engine room takes its form from idea to construction and whathappens in between. We want to give the reader a better understanding in how the work isdone and why it is designed the way it is concerning layout, ergonomics and safety. Duringthis report we will enhance the knowledge concerning regulations and rules that are of greatsubstance such as SOLAS, Swedish Sjöfartsverket and IMO.By contacting the parties involved in the process in newly designing a vessel and its engineroom, we will assume their approaches and experiences. We will study the work progressfrom planning to construction of a vessels machinery spaces. We will with the help ofinterviews with interested parties get an idea of the approach and also compare the finishedproduct a bit depending on company size and resources.The investigation resulted in a good basis for how a ship engine room design takes shape andwhich aspects are taken into account, however, we found that the existing rules concerningengine room layout was very vague and was seen as the most recommendations.

Att främmandegöra det välkända

Our modern swedish society is charactarized by peoples and cultures from all over the world. In this perspective I believe that young pupils of today need culture studies in school in order to understand themselves and further to recieve knowledge about different cultures, traditions and lifestyles. The present study is an attempt to investigate the potential of the ethnological culture analysis as a pedagogical method. The paper is divided into two sections; one in which I (a student teacher in swedish language training) have applied the culture analysis in a literary context. By using the culture analysis on Emily Brontë´s classic book Wuthering Heights I have tried to let typical elements from the Victorian era appear.

Introduktion av nystartade maskinlag :

The comprehensive goal in this study was to examine important factors in an introduction of a new machine team. The aim was to identify what elements should be part of an introduction program for new machine team. The examination was done together with Stora Enso Skog. A new machine team and their supervisors where analyzed during a six month period. The evaluation was done with open interviews of the team members and their supervisors. The main question was what should be included in an introduction program to develop a successful machine team as effective as possible? Interviews of the new team and analyses gave good indications how the procedure should be done.

The impact from pre-M&A resource allocation on the post-M&A performance

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

Innehållet i Magasinet och Ess i svenska utifrån styrdokument och betygskriterier

This study focuses on two text books, Magasinet and Ess i svenska, both common teaching material in Swedish schools. Since Swedish school system recently got a new curriculum and grading criteria, the purpose with this essay was to see how well the teaching materials used in school match the new documents.Since the subject has not really been studied before, the chapter containing recent studies focuses on layout, appearance and contents of good teaching material. The survey that I have implemented includes studies of the two text books, with comparison of the new curriculum, grading criteria and previous studies of what makes a good text book.Conclusions were that Magasinet is very comprehensive and match the criteria and curriculum very well, even though it spans over four classes and has to cover a lot of information. However, since it covers so much information, each section sometimes feels not as thorough as it perhaps should have been. Ess i svenska on the other hand, is a good complement to use in ninth grade, if you have studied the previous books for seventh and eight grade in the series.

Projektmodell för mindre produktutvecklingsprojekt

How projects are managed can have a big impact on the project`s result. There are different types of frameworks on the market whose purpose is to help project leaders to pursue a successful project. Those frameworks focus on larger product development projects and both the literature and companies have addressed that the frameworks are too comprehensive for smaller product development projects. They have therefore asked for a framework that is more suitable for those smaller projects. To complete a project on time and to the planned cost is important in both larger and smaller product development projects.

Utomståenderegeln i 57:5 IL

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Grus i maskineriet : en fallstudie om förbättringspotential

Grus i maskineriet ? en fallstudie om förbättringspotentialVäxeln AB, a company that provide sales, service and repair of industry gears, has contacted the authors of the essay and asked us to investigate in which areas of the company that has improvement potential. Persistent improvement is a recurring and up-to-date issue that many business leaders not put enough resources on. A big problem in many companies is the issue that there is no comprehensive view and therefore some of the workers tend to not follow the routines that are required for the whole system to work.The goal with the essay is to give Växeln AB advice on to which areas in the company that have improvement potential.We have used a qualitative method with mainly semi-structured interviews which has led to an inductive approach. 13 co-workers that work in different areas of Växeln AB have taken part in the interviews.

"En riktig våldtäkt" : - en kunskapsöversikt om föreställningar om våldtäkt

This essay is a selective review of Nordic literature with the aim to explore contemporary conceptions of male-on-female rape, to increase the understanding of how these can construct ?a real rape?. To achieve this two questions were formulated: What circumstances can cause an incident not to be defined as rape? What circumstances can cause an incident to be defined as rape? Searches in international and Swedish databases led to initial selection of peer-review journal articles and dissertations that were reviewed against set criteria. These criteria were met by 8 studies, that were assigned codes, from which comprehensive categories were developed.

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