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752 Uppsatser om Property formation - Sida 37 av 51

Information till mjölkföretaget : vilken information behövs och hur bör den utformas när gården ska ta investeringsbeslut?

The fast developments in information and data technology during the recent years have accentuated the need for the business manager to interpret and act on information from the surrounding environment. Today we know little about what information is really used in the unique decision-making. Further, little is known about how information should be designed to fit people with a more intuitive approach to interpreting information. This study is therefore about the difference between peoples approach to interpreting information and how information should be designed to fit those with a more intuitive approach to interpreting information. The application is made to dairy farms in Sweden. The literature review describes the strategic leadership, the decision-making process and the intuitive and the analytic thinking.

Verksamhetsstyrning fo?r lokaleffektivisering inom kommunal verksamhet : ? En fallstudie av Halmstad kommun

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Värdepapperisering av samhällsfastigheters hyresflöden : En attraktiv finansierings- och investeringsmöjlighet för att bygga vård- och äldreboenden till en åldrande befolkning?

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

"Ett liv i två världar"  : En kvalitativ studie om hur pojkar konstruerar etnisk och religiös identitet i olika sociala kontexter

"One life in two worlds" is a qualitative study of Syriac boys constructs ethnic and religious identity in different social contexts.Based on these three questions: how do the boys describe the importance of the parents' cultural and religious background in relation to their own identity? How do the boys describe their experiences of being categorized in school? Which significance is given to religion and ethnicity when the boys describe their experiences in relation to home and school context?I did reach the aim of this essay which was to investigate by interviewing the Syrian boys how they construct or reconstruct ethnic and / or religious identity in relation to different social contexts with a focus on the home and the school.In this study, I assumed the qualitative method in which I interviewed six Syriac boys who attend grade nine. The starting point of the study was social constructivism. Therefore, knowledge in this study is seen as something that is constructed in language, social and cultural interactions. The reality and perspective of reality is socially constructed, meaning that knowledge is created through the interplay of common action.The results of this study show that all the informants are agreed that their parents' ethnic background has had and has great significance for their identity formation.

Verkligt värde : implementation of IAS 40 in quoted real estate companies on the Stockholm stock exchange, and effect on the company key ratios

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Från idé till verklighet : Uppsala kommunala musikskola

Göranzon, Ingrid: From concept to reality - Uppsala Municipal School of Music. Master thesis, 30 credits. Uppsala: Department of Musicology. 2013.This thesis aims to explain how and why the municipal school of music (kommunala musikskolan) in Uppsala was formed. Municipal schools of music are a Swedish phenomenon that was formed all over Sweden after the Second World War.

Genom statistisk analys utvärdera geometriska parametrars påverkan på ett XPI- cylinderhuvuds snurrtal

This Master Thesis is a product development project that has been carried out in cooperation with Scania CV AB. The purpose has been to find the relationship between geometric parameters and the swirl number for an XPI- cylinder head in order to improve the design specification.The increased focus on environmental issues from society leads to tighter emission legislations for the truck manufactures. In order to drive the development forward considerable resources are spent on research and development on diesel engines and its combustion process. The inlet air has a significant impact on the formation of emissions and the flow that is desired is called swirl. Swirl is achieved by making the air rotate around the vertical axis of the cylinder.Earlier cylinder heads that has been developed at Scania CV AB have shown clear relationships between geometric parameters of the cylinder head and the swirl number.

Den moderna matnörden

Det finns många aspekter som påverkar människors matval. Smak och preferenser är endast några av flera aspekter som styr vad vi äter. Kultur, samhälle, familj, vänner och ekonomi är några av de saker som spelar in när vi väljer mat. Därmed medför själva matvalet en identi- tetsaspekt, vi är helt enkelt vad vi äter. Idag har vi via sociala medier stora möjligheter att dela med oss av våra åsikter och visa glimtar av vår tillvaro för vår omgivning och mat är ett van- ligt återkommande ämne i blogginlägg och ett motiv för bilder.

Miljö- och Handelsgåtan : Intellektuella egendomsrätter och dess implikationer i en globaliserad verklighet

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

Val och byte av företagsform : En studie gällande skatternas roll vid val av företagsform samt de skattemässiga konsekvenserna vid ombildning av företag

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Marknaden för skogsvårdstjänster : en undersökning bland privata markägare inom en region i Värmland

This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.

Kalciums och magnesiums inverkan på arsenikavdrivningen i virvelbäddsugnen : The influence of calcium and magnesium on the expellation of arsenic in the fluidized bed furnace

In the fluidized bed furnace at Rönnskärsverken, Skelleftehamn, sulphur-containing ore concentrates are roasted in order to remove about 50% of the sulphur in the incoming ore concentrate. This occurs in order to reach the goal of a matte containing 55% of copper in the following smelting process. At the same time as the ore concentrate is partially roasted pollutions as arsenic, antimony and bismuth are expelled. Earlier made thermodynamic calculations of equilibrium suggested that calcium and magnesium form stable compounds with arsenic and thereby inhibit expellation of arsenic in the fluidized bed furnace, an element that is undesired. The purpose of this thesis work was to gain knowledge of the mechanisms behind the formation of these stable arsenic compounds.

Vad påverkar gymnasieelevers val av skola och inriktning?

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

Anhörigas upplevelse av vården på en geriatrisk avdelning : en enkätstudie

SAMMANFATTNING BAKGRUND Syftet med studien var att få information om anhörigas upplevelse av vården på en av fem geriatriska avdelningar i Uppsala län 2008. Studien undersökte upplevelsen av tillgäng­lighet, delaktig­het, information och bemötande. En jämförelse gjordes för att se om skill­nader fanns mel­lan den studerade avdelningen (grupp 1, n=39) och de tidigare studerade geriatriska avdelning­arna (grupp 2, n=162). METOD Studien är deskriptiv och jämförande med kvantitativ metod och analysen utfördes med deskriptiv statistik. Antal anhöriga som deltog var 39 av 50 tillfrågade (n=78 %).

Dubbel bosättning : Bostadens betydelse vid flytt från Sverige

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

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