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1599 Uppsatser om Own produced fixed assets - Sida 49 av 107

Ny inmatningsfunktion för Arcomas detektorhållare

Arcoma is a company that develops and manufactures X-ray equipment for hospitals. One of the most crucial components is the digital detector. Due to the high cost it is made removable so it could be transferred and used in other X-ray apparatus. The detector is placed in a so called detector holder. The current detector has a rectangular shape which sometimes requires a 90 degree rotation to match the shape of the patient.

Vad påverkar företagens (o)intresse att välja biogasfordon?

Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.

Genusnormer p? Kvinnofolkh?gskolan: En fallstudie av deltagarnas upplevelse och skapande av kunskap och identitet i ett separatistiskt rum

Through a critical discourse analysis this study explores the gender norms that students on Kvinnofolkh?gskolan produce, reproduce and experience. Kvinnofolkh?gskolan is built on the understanding that the world discriminates against women politically, culturally, economically and socially, and thus intends to give women, non-binaries and trans people an education with a feminist alignment. Despite studies being made on gender segregated schools as identity forming, I argue that there is a lack of studies that show how gender discourse and theory is produced in contexts where men are excluded.

En branschanalys av den svenska mobilmarknaden -Strategi, konkurrenssituationen och 4G:s påverkan

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.

Förvärv i samband med aktieöverlåtelser : En utredning av avdragsrätten för ingående mervärdesskatt

Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.

Goodwillhantering före och efter IFRS 3 - en studie om hur övergången påverkar revisorns arbete

A1194I strävan efter en gemensam redovisningsstandard i hela världen har en rad standarder utarbetats. Det senaste tillskottet inom området är International Financial Reporting Standards (IFRS) 3, Business Combinations. Införandet av IFRS 3 innebär stora förändringar gällande koncernredovisning. En av dessa är att de gamla redovisningsreglerna angående goodwill, det vill säga avskrivningar i kombination med nedskrivningstest, inte längre är tillämpliga då avskrivningar på goodwill förbjuds. I stället skall goodwill nedskrivningsprövas minst en gång om året.Syftet med uppsatsen är att undersöka om övergången från avskrivningar i kombination med nedskrivningar till renodlade nedskrivningar kommer att påverka revisorernas arbete och om så är fallet, hur förändringen praktiskt kommer att se ut.

Etableringskriterier : för lagerhållande verksamhet

The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.

BRISTER I MÄRKNING AV LIVSMEDEL? HUR PÅVERKAR DET OSS?

An organisation in Skåne, Miljösamverkan Skåne, presented a project in 2011 concerning food labeling. All municipalities in Skåne, audited certain products in several stores, in order to determine if they were labeled correctly according to law. Stores who produced their own food where also audited. As Swedes generally have an interest in buying and cooking food from different countries, the demand is increasing, which makes stores provide the customers with a large range of different products to accommodate the demand. This essay will discuss the results of the project and how incorrect food labeling can affect human health.

"Real, truthful radio" : en formanalys av ?direktreflekterande? radioprogram.

This essay aims to analyse the form of two radio documentary shows and compare them to, what I mean are a traditional, Swedish radio documentary form. The radio shows are Radiolab distributedby National Public Radio and WNYC, Övernaturligt (supernatural) produced by TredjeStatsmakten Media AB and P3 Dokumentär (P3 Documentary) distributed by Sveriges Radio. Alarge part of the essay is dedicated to develop a method to analyse form in specific radio shows. Mymethod consists of two parts:1. A defining of sounds in a spreadsheet that map out the different sound elements over time.2.

Problematiken med aggressiva hundar och hur människor förhåller sig till den

In today's society dogs have become more popular as pets. This increase may result in more dog owners with lack of knowledge on how to care for them. A major social issue is the societies viewpoint to fighting breeds and similar breeds with an aggressive behavior. We experience that there is an increasing problem with aggressive dogs and their owners in Sweden that needs to be taken seriously.The aim of our study is to find out if people in Sweden think there is a problem with aggressive dogs. The study has been carried out as a literature study and a survey.

Vem bär kostnaden för regeländringar inom finansiella marknader? : en kvantitativ studie ur aktieägarnas perspektiv

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Jämförelse mellan sojaböna och åkerböna som proteinfoder till växande grisar

The soybean can be used in multiple ways, and its high oil content makes it suitable for extraction. Soy bean meal, a by-product of the oil extraction, is a good source of protein with a high feeding value, and is therefore used in a number of different animal feeds. Further, soy bean meal has a low production price, which is one of the reasons for the extensive export of the product. There is a great demand for vegetable-based proteins, especially in the organic production where synthetic amino acids are banned. However, the current production of soy beans is not environmentally sound and that combined with the long transport distances amplifies the need of finding a locally produced protein source.

Jag önskar de hade en varningstext - du kommer att börja grubbla! : Om religionsvetenskapsstudenters reflektioner kring sig egen livsåskådning

This case study attempts to examine how students of Religionswissenschaft at Södertörns University reflect about their philosophy of life and if their studies have some impact on their tendency to reflect. Also what aspects the students tend to reflect over will be investigated. In this study the term ?philosophy of life? includes humans thought and conceptions of the world and their outlook on mankind. To answer these question an interview study with 6 students took place, and the transcriptions produced 5 categories; ?The philosophy of life, to believe or not believe?, ?Development of concepts?, ?Outlook on mankind?, ?The founding of meaning? and ?Understanding and progress?.

Förbättring av dockning mellan lastvagn och autoklav

At present Getinge can offer a new generation of trolleys that they produced in 2011. The trolley used to Getinge various autoclaves and has the primary task to help the user/sterilization personnel to transport shelves or baskets, with or without cargo, from a packing table to the autoclave. The purpose of this thesis has been to develop a primary solution how the docking process between Getinge trolleys and autoclaves can be improved. The work has in most part followed Fredy Olsson principle and primary construction method. The work has included product research, study visit and development of a requirements specification, to satisfy Getinge, their clients and circumvention products requirements.

Socialt stöd, krav och kontroll den psykosociala arbetsmiljön på ett bemanningsföretag

AbstractComing to new job is not that easy, sometimes the feeling of insecurity appears. Working for recruitment agencies includes constant changes of colleagues and places of work and at the same time one has two different managers. Who does the individual turn to when problems occur and who do the employed see as his/her manager? Why do people search for work in recruitment agencies? How does it feel not having a fixed place of work or colleagues and how do the aspects of this affect the employed psychosocial work environment? This is a few questions asked when we tried to find answers on the employed feelings about his/hers psychosocial work environment in a recruitment agency. The purpose of this study was to find a deeper understanding on employees working in a recruitment agency experiences their psychosocial work environment on the basis of social support, demands and control.

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