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928 Uppsatser om Other comprehensive income - Sida 46 av 62
En europeisk identitet : en studie av Manuel Castells kriterier vid skapandet av en europeisk identitet
AbstractA European identityA study of Manuel Castells criteria?s to create a European identityC-Essay in Political Science, by Helena Saagpakk, August 2007Supervisor: Björn ÅkerbergPhilosophers and visionaries dreamt early on the idea about a united Europe. This dream was destroyed by the two world wars during the first half of the 20th century. The first community was established in 1950 after the Second World War. This was the beginning of a peaceful cooperation between the member states, and the community later developed into the European Union.
Plastfilmsöppningar till Tetra Paks förpackningar : En teknisk introduktion och tidig konceptutveckling
This master thesis is an early concept development project about using plastic films and sheets as materials for shaping openings for Tetra Pak packages. It is also a technical introduction highlighting the areas of importance for the development of plastic film and sheets openings. The master thesis has been carried out as a co-operation between Chalmers University of Technology, KTH Royal Institute of Technology and Tetra Pak AB.The master thesis study presents an introduction that gives an understanding of the technical complexities and design possibilities of using thin plastic films and sheets in liquid carton openings. The knowledge is then transferred into five design concepts which points out the areas of opportunity. The technical introduction is widespread and extensive covering current packing trends, the liquid carton package and openings, thermoplastic material properties, and thin film and sheet manufacturing and shaping.
Ränteavdragsbegränsningarna och etableringsfriheten : En EU-rättslig bedömning av bestämmelsernas förenlighet med etableringsfriheten
Ända sedan införandet av de svenska ränteavdragsbegränsningarna, som kan leda till nekat avdrag för räntekostnader inom intressegemenskapen beroende på mottagarens skattesituation och syftet bakom transaktionen, har reglernas förenlighet med EU-rättens etableringsfrihet varit ett omdiskuterat ämne. Syf-tet med denna uppsats är att utröna reglernas förenlighet med EU-rätten på denna grund.EU-rätten förbjuder vanligtvis alla former av hinder mot etableringsfriheten. Avsteg får dock göras i särskilda fall om hindrande åtgärder kan motiveras mot bakgrund av art. 52(1) FEUF eller ett trängande allmänintresse. De hindrande åtgärderna måste vidare ha till syfte att uppnå de anförda rättfärdigandegrun-derna samt inte gå utöver vad som är nödvändigt för att uppnå dess mål.EU-kommissionen menar att reglerna särskilt missgynnar gränsöverskridande verksamhet.
Artisten - den osynliga tillgången? : En kvalitativ studie om synen på musikrättigheter och artistvarumärken som immateriella tillgångar i musikbolag.
AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.
En studie av olika ekonomiska modeller för mångbruk baserad på vindkraft
Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.
Förskolegårdens utformning och dess påverkan på barns lek
The purpose of this essay is to examine the impact on children playing at a preschool yard that is designed with traditional playground equipment, and a nature-like yard without traditional playground equipment. How these respective environments influence children?s play, which other factors in the external environment that affect the game and whether the theories in the literature correspond with the results were important questions for the essay. To answer these questions a case study was applied onto two specific preschool centers, both located in Malmö. Through literature studies, inventories, observations and interviews with staff and children, a picture become clear of how the children use the yard and how their play is affected by the design of it.
Effektivisering av LCA med hjälp av BIM
This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.
"Better a bird or a tree, than a human" : Om det undernärda barnet i ett globalt perspektiv
Bakgrund: Vid litteraturgenomgång kunde tre kunskapsområden relaterade till barns undernäring i ett globalt perspektiv identifieras. Omfattning och åtgärder är väl utforskade ämnen, medan det finns mindre forskning gällande hälso- och sjukvårdens roll och framförallt saknas sammanställd forskning om omvårdnaden av undernärda barn i låginkomstländer. Syfte: Studiens syfte var att belysa omvårdnaden av undernärda barn i ett globalt perspektiv. Metod: Arbetet genomfördes som empirisk studie med kvalitativ ansats. Analysen av data, bestående av texter från bloggar och reseberättelser skrivna av sjuksköterskor på fältuppdrag, genomfördes stegvis, inspirerat av metoden för berättelseanalys enligt Friberg (2006) samt med stöd av omvårdnadens fyra metabegrepp (Fawcett, 2005).
VÄRDERING OCH REDOVISNING AV FÖRVALTNINGSFASTIGHETER I KONJUNKTURNEDGÅNG
In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.
Den enda likheten mellan könsblandade och kvinnliga nätverk är att det serveras bulle och kaffe : En studie om betydelsen av kvinnors relationer till professionella nätverk
Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.
Kulturen med en twist : En studie av fyra lokaler från trattbägarkulturen på Gotland.
This thesis analyses the Funnel Beaker Culture on the island of Gotland. Since no comprehensive studies of the remains of the pottery have been made, this is one of the reasons why I chose to study this topic. The purpose of this study is to analyze the pottery and to discuss the chronological and spatial implications. Four sites from the Funnel Beaker Culture on Gotland are studied; Mölner/Gullarve, Gräne, Ardags and Suderkvie. Ceramic samples are analyzed with respect to its ornament and it is discussed if the pottery found at various sites are contemporary.
Koldioxidavgång vid ekologisk odling på organogen jord
The background of this work is the media discussion about the effect of cultivation on peatsoils on greenhouse gas emissions. It has been argued that row sown and intensivelycultivated crops such as carrots are more likely to emit carbon dioxide than for example grassleys. The association KRAV (an association promoting organic farming) shall, from this yearadapt their environmental policy to be more climate smart and have asked the question if thecultivation of some crops is more climate smart than others? Carbon dioxide emissions fromsoil are due to degradation of organic material and the rate is controlled by microbial activity.The microbial activity is determined by a variety of factors such as temperature, soil organicmatter quality and water content. I have measured the carbon dioxide emission from fourdifferent crops at two different farms.
Vilka faktorer påverkar konkurrensförhållandet mellan en kommunal och en fristående gymnasieskola : en jämförelse av gymnasieskolornas ekonomistyrning och verksamhetsstyrning
When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.
Är Studie- och Yrkesvägledning på grundskolan en utopi? / Is Counselling in Comprehensive School an Utopia?
Detta arbete grundar sig på sex djupintervjuer med vägledare på olika grundskolor i Malmö, samt kortare intervjuer med rektorer på några av dessa skolor.
Vägledarnas arbetsuppgifter har stått i centrum för arbetet. Den bild som byggdes upp av de intervjuer jag gjort visar att vägledarens arbetsuppgifter påverkas mycket av ledningens åsikter och agerande, men även att varje vägledare själv till viss del påverkar sin situation.
För enkelhetens skull har jag valt att genomgående i mitt arbete kalla studie- och yrkesvägledare för ?vägledare? och benämner dem för ?hon? då de flesta i denna studie är kvinnor.
I arbetets inledande kapitel presenterar jag bakgrunden där jag berättar om gällande styrdokument för grundskolan, tidigare forskning om vägledning på grundskolan samt exempel på vad vägledning bör stå för. Här tar jag även upp syfte, frågeställning och hypotes.
I kapitel två tar jag upp de teoretiska utgångspunkter som jag anser vara relevanta för arbetet, dessa använder jag mig av i analysdelen där jag relaterar mitt arbete till hur dagens skolor som resultatenheter påverkar arbetsmiljön med hjälp av Anita Jansons bok Att vara chef för en resultatenhet. Jag har även tittat på maktperspektivet med hjälp av Rädslans makt skriven av Christian Ylander och möjligheterna till förändring med hjälp av Kjell Skogen & Mari-Anne Sörlie, Introduktion till innovationsarbete.
Konsten att enas under ett varumärke : Intern varumärkesuppbyggnad på Nordiska Kompaniet
Purpose: The purpose of this study is to examine how a company with a single brand is perceived as uniform, as well as how they use internal brand building to reconcile various competing actors within one brand. Furthermore the aim is to examine how staff, through internal brand building processes, perceives and identifies themself with the values of the common brand. Method: A case study with method triangulation was conducted at Nordiska Kompaniet department store in Stockholm. Quantitative data through a questionnaire survey with employees combined with two observations. Qualitative data was given through an email interview with a responsible manager of digital channels and PR from NK AB.Theories: This study has used the following theories; Destination marketing, Corporate brand, internal branding, corporate identity, corporate culture, brand value, service brand values, brand citizenship behaviour.Conclusion: This case study of NK has shown that internal branding building in a department store is a comprehensive work, which all involved must have a unified perception and understanding of the brand, in order to successful unite under one brand.