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1599 Uppsatser om Own produced fixed assets - Sida 34 av 107
Impleamini agnicione voluntatis Dei : En predikan ur Skoklosterhandskriften
This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.
Den anglosaxiska trusten : En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier
The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.
Do CEOs Get Paid for Performance?
Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.
Motstånd vid förändring av ekonomisystem - utifrån institutionell teori
The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..
Jämförande studie av normal ERG-svar hos tre olika hundraser :
The purpose of this study was to compare normal electroretinographies (ERGs) from three different canine breeds in order to evaluate if there were any marked similarities or differences between these breeds as to ERG responses. It is known that healthy dogs from different breeds but also dogs within the same breed but in different age categories may have different appearances of their ERG responses. This may be a problem when evaluating if an ERG is normal or not from a dog within a breed not previously examined. Because of this it is important to obtain normal values for each breed and age group in order to be able to use these for later comparisons of ERGs obtained from individuals affected with various retinal diseases.
In this study we have chosen to examine dogs within the three breeds: Labrador Retriever (LR), English Springer Spaniel (ESS) and Chinese Crested Dog (CCD). All of these breeds may be affected with hereditary retinal diseases such as Progressive Retinal Atrophy (PRA).
It is possible that ERG-responses vary due to a number of different factors.
Miljöinformation i förvaltningsberättelsen :
The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements.
I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.
Initial redovisning av internt upparbetade immateriella tillgångar - en jämförande studie av IAS 28 och AASB:s Initial Accounting for Internally Generated Intangible Assets
Inledning: Internt upparbetade immateriella tillgångar har fått en alltmer betydande roll för värdeskapandet i dagens företag. Trots detta tillåter inte IAS 38 Immateriella tillgångar att dessa erkänns i balansräkningen. Författarna till Initial Accounting for Internally Generated Intangible Assets (IAIGIA) anser att detta medför att ett företags verkliga värde inte avspeglas i dess redovisning, och föreslår därför att en reformering av nuvarande standard bör genomföras.Syftet med denna uppsats är att jämföra förslagen i IAIGIA med IAS 38 för att konkretisera vilka skillnader i regleringen ett eventuellt införande av IAIGIA skulle medföra. Dessutom förs en diskussion om dessa förslag i ljuset av den aktuella debatten på ämnet. Uppsatsens huvudfråga formuleras som följer: Vilken är skillnaden mellan IAS 38 och Initial Accounting for Internally Generated Intangible Assets? Sekundärt ställs frågor om IAIGIA:s styrkor och svagheter, om förslaget utgör en tillfredsställande lösning på erkännandeproblematiken samt om det finns några andra lösningsförslag.Metod: Med utgångspunkt i en kvalitativ metodansats har de båda skrifterna IAIGIA och IAS 38 granskats samt jämförts, och utmärkande skillnader har tagits fram.
To be or not to be: invandrarungdomars tankar om grupptillhörighet, identitet och framtid.
Sweden is divided according to an ethnic boundary, which divides people in "we" and "the others", "Swedes" and "immigrants" (Ålund, 2002). We believe this is due to the fact that society categorises immigrants all the time as a homogeneous group with fixed and static qualities, resulting in a situation where you cannot represent yourself as a person. Instead you are represented on the basis of your ethnic belonging. Young immigrants often grow up under other conditions and find themselves in more vulnerable situations than Swedish youths. The purpose with this paper was to investigate young people with different ethnic backgrounds, their thoughts and feelings about their identity, group belongingness and future.
Planteringsförbandets inverkan på bildningen av kärnved hos tall (Pinus sylvestris L.) : en modellsimulering av planteringsförbandets inverkan?
The current state of knowledge indicates that there is more than one factor that initiates heartwood transition. This study supports its hypothesis on the theory that heartwood is formed by a fixed fraction of the annual growthring, 0,5 to 0,8 rings. To calculate heartwood volume modelings were carried out in four different pine stands with different spacings, 0,75, 1,25, 1,5 and three meters. The model indicates heartwood diameter (HWD) and is based on four explanatory variables, height (H), crown ratio (CR%), diameter breast height (DBH) and tree height (TH). The shifting plant spacing results in varying growth rate in the juvenile stage.
Nyhetsgrafikens utveckling
This bachelor thesis examines and discusses the question: "How can graphics for newscasts be adapted to follow technological developments in various media and increase its informative quality?" The work was performed on Swedish Television's own graphic department, SVT design in order to examine how news graphics need to be developed to follow the technological changes in media. The production resulted in a news graphics concept divided into three parts. Two of the sections show examples of how graphics can be adapted according to platform and the third section shows examples of news graphics that are produced at SVT Design by me. The bachelor thesis focuses on the development of technology in the media and examines areas such as interactive solutions, news graphics and the traditional television media..
Borrning och gängning av laxkilar till vågkraftverk med industrirobot
To make wave power more competitive on the market Uppsala University leads projects that examine how to accomplish better efficiency in the production. One of these projects is described in this report and examines whether it is possible to make the production of dovetails more efficient by using an industry robot of type ABB IRB6000 S3 M91. This project is using an already presented working method, from a previous project, which involves that the robot picks up the dovetail and moves against fixed cutting machines where the dovetail will be drilled, threaded and milled. Drilling and threading are the sub operations that will be examined in this project where experiments are made with the presented working method and with equipment from Uppsala University.Experiments show whether it is possible to drill the holes in the dovetail within specifications by using the specific robot and the presented working method. The threading operation is examined theoretically if it is possible to accomplish by using the same working method.
Återkallning av Meningsbärande Enheter med Hjälp av Stödord och Internet : Ett kvasiexperiment för att undersöka återkallning av semantiskt meningsbärande enheter med externa hjälpmedel
The current study sought to examine if post-produced semantic memory cues are a good aid for memory recall. It also focused on remembering units with a meaning, instead of just remembering lists of words. In the current study a factual text was used where the participants were tasked with recalling as much information as possible either with the aid of cues (keywords written by the participants themselfs), computer with Internet or no aids at all. The results showed that keywords are significantly better for memory recall. The results were discussed in regards to modern models describing semantic memory.
Jämförande analys av drivlinor och dess bränslesorter för fordon av hybrid, elektrisk och traditionell typ
The development of solar photovoltaic (PV) is increasing,with declining module prices and with a strongenvironmental profile. Policies are developed around theworld to achieve the targets set for renewable energy.In Helsingborg, the local power company Öresundskraft isworking with solar PV to achieve the goals of the city.With their vision: - Energy for a Better World and Powerfor the Region, their work with developing the local solarPV market is continuing and the next step is to create asolar PV policy. Today their offer is 1 SEK/kWh for theexcess electricity delivered to the grid.It turns out that compensating the customer is a vitalpolicy and it has to be dynamic to follow the decisions ofpolitics. The same survey shows indeed, thatenvironmental and technical part is of interest. Solar PVwill be supported locally to act on environmentalsustainability and locally produced electricity and withthis Öresundskrafts vision will be achieved..
Ett förlorat bröst : En systematisk litteraturstudie om kvinnors erfarenheter av kroppsuppfattning och sexualitet till följd av mastektomi
The purpose of this study was to investigate how the adult world is produced in the books of Martin Widmark about LasseMajas detektivbyrå from a gender perspective.I wanted to answer questions concerning the appearance, personal characteristics, occupations and activities, and the relationship between children and adults to do my analysis.I decided to make a qualitative content analysis to answer my questions.I used the gender theories that describe how stereotypes excel. I related these gender theories to the books that I have studied.I also used previous research on gender roles in other children's books to compare their results with mine.After reading, analyzing and comparing the books I have come to the conclusion that gender roles in books about LasseMajas detektivbyrå is very gender stereotyped..
Visualizing Innovation Capital: A Case study of Technology Transfer and Biomedical start-up
Purpose: The purpose is to present a greater understanding of the progression of innovation capital in a technology transfer and biotech start-up context. The findings offer technology transfer professionals, entrepreneurs and academia an overall perception and mental framework of the technology transfer practice and the embracement of a promising invention, building upon its hidden value. Methodology: The thesis was conducted using a qualitative case study, executed with the help of interviews, in order to answer the research question: How is an embryo of innovation capital continuously cultivated in a technology transfer and biomedical start-up process? Conclusions: A technology transfer entity provides the means to establish a platform where an entrepreneur can build its own human capital, structural capital, and relationship capital. The forms of capital interact and thus create value, herein considered as innovation capital.