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743 Uppsatser om Residual Income Valuation - Sida 28 av 50
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.
(O)motiverad Invandrarpolitik : en studie om motiven att frångå invandrarpolitik och införa integrationspolitik
An effective Integration policy is important in Sweden while our government has decided and committed to be a country where everybody will be given the same opportunities. There is a greater awareness in today?s society of integration policy goals such as equal rights, responsibilities and opportunities for all. In a number of areas, however, the disparities between immigrants and Swedish-born citizens are still too large.The Swedish Riksdag decided on integration policy in 1997. The main task for this thesis will be to examine the motive behind the Government's decision to revoke immigrations policy and introduce integration policy.
Smakdomarna och Fredrika Runeberg explicit subjektivitet och värdering i svensk litteraturhistorieskrivning
This essay is a study of explicit subjectivity and valuation in Swedish literary historiography from a power perspective. The methodology involves qualitative perusal of literary handbooks from 1915 to 1999. The author Fredrika Runeberg is taken as a window, in that I have examined if and how she is described in the selected handbooks. The main purpose has been to see if subjectivity in disparaging terms and condemnation of authorship have become more evident during the years under consideration. I have related the twelve selected handbooks to Hallberg's five methods for literary historiography.
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.
Regressionsmodellering av dynamiska råemissioner från statiska mätningar
By using steady-state measurements for predicting emissions under a dynamic drive cycle wouldsave a lot of time and money for the exhaust aftertreatment specialists at Volvo cars. The idea forthis thesis has been to investigate if statistical regression models can be used with good accuracy.Questions included are for example if common operating variables such as engine speed, air-fuelratio etc. is sufficient to predict engine-out emissions over the engine operating range with goodaccuracy. Focus was set on the modelling of warm engine, but also the more complex engineheat-up phase was investigated since it is a great contributor to total emissions. While NOxcouldnot be measured because of malfunctioning measurement equipment, only HC, CO andtemperature at inlet of first catalytic converter has been modelled.
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.
Interest rate and exchange rate impact on U.K. firms
The purpose of this paper is to apply the Dual-Effect hypothesis in Pritmani, Shome and Singal paper (2003), in order to analyze the exchange rate exposure on firms listed on the U.K. market. The study will examine if the foreign involvement of the firm will affect the share price of the firm.In addition to evaluating the Dual-Effect hypothesis in Pritmani et. al. (2003), we will evaluate the effect of foreign interest rates impact on U.K.
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.
Är efterfrågan på plastkassar känslig för avgifter? : En studie om hur efterfrågan på plastkassar påverkas av införandet av en avgift samt vilka åsikter som företag och konsumenter har om en CSRåtgärd i detaljhandeln för att minska användningen av plastka
The representative democracy has become weakened during the last decades. At the same time the United Nations declared at the Rio de Janeiro meeting in 1992 that environmental problems can best be solved by involvement of all concerned citizens in decision-making. The main purpose of this study has been to examine if citizens panels is a possible way to involve citizens in environmental decision-making and what the outcomes can be. Furthermore the study has investigated what the participation has contributed to environmental politics and how representative the results have been. This has been carried out by investigating the Piteåpanel in the municipality of Piteå by conducting interviews.The result of the study shows that the involvement of the citizens in the decision-making influenced the environmental politics of the municipality.
Utveckling av ny produktfamilj med handskar för användare inom street- outdoor segmentet. : En liten bit av naturen till staden, en liten bit av staden till naturen
This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.
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.
Koncernbidragets hantering ur ett ABL-perspektiv: - En analys av det vedertagna tillvägagångssättet
The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.
Motivation i arbetslivet : En kvantitativ studie om vad som motiverar personalen inom äldreomsorgen.
The purpose of this thesis is to study what motivational factors motivates the staff in the public elderly care and to investigate how the staff ranks the different motivational factors and if the rankings differ depending on gender, age, education, type of employment, time of employment, employer, income and ethnic background. The thesis is based on a questionnaire study with a total of 97 participants. The questionnaire was constructed with the help of prior similar studies conducted in the USA and Malaysia over a sixty-year time period. These studies are then used to analyze the results. The participants in our thesis were given ten motivational factors to rank according to what they believed motivated them the most.
?Du kan göra skillnad i människors liv utan att ha en aning om det? : En kvalitativ studie om några socialsekreterares syn på suicidalitet
During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.
Se inte ner på golvmarknadsföring! - En kvantitativ studie om effekter av golvmarknadsföring i köpcentrummiljöer
Shopping malls have been growing in numbers during the last few decades. As an effect, consumers are increasingly placing a greater amount of their purchases under one roof. The problem is that stores within these malls have to fight for the consumers' attention in competition with all the other stores. Thus, making consumers noticing their store is critical for success. Creating attention through floor advertising could be a potential way of doing so.