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719 Uppsatser om Return on asset - Sida 25 av 48
Kyla i Nyköping och Motala : Kartläggning av kylapotential för Vattenfall Värm
The Swedish energy company Vattenfall is currently the owner of the district heatingsystems in Nyköping and Motala. To be able to also offer cooling solutions tocustomers are becoming more and more important. This report describes the resultsof an investigation of the cooling market in the two cities and the potential needs forcooling today and in the coming 20 years. The total potential for the coming 20 yearsis estimated to be roughly 17 MW for Nyköping and 9 MW for Motala.Two possible district cooling systems for each of the two city centers was modeledand a comparison was made between different cooling techniques namely absorptionand compressor chillers.Absorption chillers driven with district heating during the summer is one way ofincreasing the load in a combined heat and power plant and thereby the possibleelectricity generation. The cost of heat production must be low for absorption chillerto be able to compete as an alternative.
"Vi är inga tankeläsare än..." : En kvalitativ studie av bibliotekspersonals upplevelser av mötet med icke svensktalande användare på folkbibliotek
This bachelor?s thesis purpose is to examine how library staff experiences the meeting with non-Swedish speaking users of public libraries, and how they solve different situations. Today there is not much research on this subject but we find these questions important to study because we think it is good to be aware of the situations that can arise and discuss how to solve any problems. To have a basis for this qualitative study we conducted group interviews with library staff, where they are asked about their experiences with non-Swedish speaking users. In the analysis the results of the interviews are compared to previous research and related to communication theory, which is the theoretical framework for this study.
Urshults Knektar : En studie om vad som hände de indelta knektarna från Urshults rotar 1709 till 1718
This essay examines what happened to soldiers from Urshult in military service of Sweden during the diminished power of the country in the beginning of the eighteen century. Information of interest is taken from the soldiers? age, time of service and other annotations of interest that shows to be helpful when examining their fate. First off, this study explains Sweden?s situation during this period of time. To get a grasp about the situation, allotment is explained as well as the most important events in the big Nordic war. This study is based on qualitative content analysis and GMRs are used as its main resource of information and consists of empiric analysis.The result of this paper shows that very few soldiers from Urshult were able to return home alive.
3D-Visualisering som hjälpmedel i modern planering : En utvärdering av verktyget City Planner med hjälp av fokusgrupper
Public participation is a key aspect in the planning of Swedish municipalities. It is probably the most important tool of them all in the planning towards a sustainable future within the cities and the municipalities as a whole. Participation from the public can take on several different forms. In this paper I focus to research and discuss in and around the usage of a web-based 3D platform called City Planner. The tool allows the user (the public) to view the municipalities planning in a fairly new (but quickly growing) environment.
Zenbuddhistiska meditationsträdgårdar - för ökat välbefinnande i Sverige
This paper is intended to provide a picture of which associations water can wake in the human
mind from the perspectives of garden history as well as from that of environmental
psychology. I hope to paint a fairly broad picture of our perception of water that can serve as a
basis for discussion and as a starting point for different forms of design work in landscape
architecture. The historical perspective emphasizes the importance of water as a condition for
the emergence of gardens and in a wider perspective the importance of water in early cultures.
Also, I describe a picture of how water has been used throughout the history of gardens from
early Egypt to the baroque era. The garden history analyzed from an art historical perspective
gives a picture of human associations to water, and the history behind these associations is
presented. As a compliment to the art history approach, I have chosen to highlight our
associations with water from the perspectives of environmental psychology and evolutionary
science.
Samma eller likartad verksamhet : ?Avkvalificering? av andelar i fåmansföretag
The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares. The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.
Studenters upplevelse av information overload i informationshanteringsprocessen - Implikationer för högskolebiblioteket
Information overload occurs when the amount of information exceeds the individual s capacity to efficiently process and use the information available. In this situation information instead of being an asset becomes a load. This interview study deals with college students experiences of information overload when working on their thesis. Focus lies on use of Internet based information resources. The main result was that the students experienced information overload in specific situations and steps of the process.
Har analytikernas roll på aktiemarknaden blivit mindre relevant: En studie av analytikernas påverkan på aktiers avkastning
The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.
Företagsförvärv : En studie om förvärvsmetodens betydelse för de uppköpande företagen
Denna uppsats utgörs av en jämförande studie vars mål var att utröna huruvida åtta stycken utvalda investmentbolag på Stockholmsbörsen hade varit ett konkurrenskraftigt alternativ som sparform eller inte med avseende på risk och avkastning. Detta jämfört med SIX Return Index och den riskfria räntan under en tidsperiod på tio år, 2001-01-01 till 2010-12-31.Syftet med undersökningen var att den i slutändan skulle mynna ut i generella slutsatser kring investmentbolag som sparform utifrån de data som hämtats in från de berörda investmentbolagens hemsidor.Författarna kunde efter avslutad undersökning dra slutsatsen att investmentbolagen historiskt sett hade klarat sig mycket bra och kunnat uppvisa resultat som varken marknaden eller den riskfria räntan var i närheten av. Även om vissa av investmentbolagen hade presterat sämre än jämförelsemåtten så var dock den samlade bilden att de som grupp hade varit ett mycket fördelaktigt investeringsalternativ. Detta med en genomsnittlig totalavkastning som överträffade index med drygt åtta procent. .
Konsulters arbete med nyttovärdering vid ERP-investeringar : En fallstudie
Studiens syfte är att undersöka hur konsulter arbetar med nyttovärdering vid ERPinvesteringar,samt finna kritiska framgångsfaktorer som kan fungera som stöd för ERPkonsulter.Vi har genomfört en fallstudie på SYSteam Anderstorp där vi på ett kvalitativt vissamlat in data via dokumentundersökningar, observationer och intervjuer. Vid analys avinsamlad data kunde vi identifiera fem steg en ERP-konsult bör gå igenom för att värderanyttor vid ERP-investeringar. Dessa steg är 1processkartläggning, 2identifiering av nyttor,3värdering av nyttor, 4genomförande och 5uppföljning. Vidare har vi i varje steg kunnatidentifiera kritiska framgångsfaktorer som vi anser kan underlätta en ERP-konsults arbetemed nyttovärdering. Sammanlagt har vi kunnat identifiera fjorton kritiska framgångsfaktorer.De slutsatser vi kunnat dra av denna studie är att befintliga modeller för nyttovärdering ochvärdehemtagning tenderar att bli för teoretiska för att kunna tillämpas i praktiken.
I skuggan av friheten : Upplevelser av att bryta upp från en hederskontext
So called honour based violence is a present problem in Sweden. Although recently there has been a steadily growing political and academic awareness around so called honour based violence, there are still problems in the face to face meeting with the victims. This dissertation contributes to the understanding of these victims. The empirical material is based on five young women's stories about growing up in a context of 'honour' and their experiences from breaking up from this context. My ambition is letting these stories be heard and told as to lead to an increasing understanding of how these women experience themselves and their surrounding society. The purpose of this dissertation is to illustrate how young women interpret their self in the light of a separation from their families.
Socialsekreterares psykosociala arbetsmiljö relaterad till utbrändhet
The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.
Elektroniska böcker på bibliotek: Bibliotekariers och användares syn på elektroniska böcker utifrån intervjuer och samtal
The purpose of this paper is to describe how librarians andusers think of electronic books in libraries. My questions are:-What are electronic books, and how do they work?-How has electronic books been implemented by librariansin the libraries and on the libraries? websites?-How do users describe their view of electronic books?-How do the librarians and users think of electronic book inthe future?To be able to answer these questions I have studied relevantliterature, made qualitative interviews with two librarians attwo similar libraries and I had dialogues with several usersElectronic books were introduced 2002 at the two libraries.In the beginning the libraries made different types ofmarketing, but today they only have the website withinformation. Their purpose was to try this out and offer theusers a new media. So far, there are few users who borrowthese books, and maybe it depends on technical conditions.According to the dialogues I had, most of the users have noidea what electronic books are.
Konsumentbeteenden och h?llbarhet. En kvalitativ studie av hur konsumentbeteenden p?verkar h?llbarhetsaspekterna av online f?rs?ljning av kosmetiska produkter, inklusive returer
The ever-growing e-commerce brings many opportunities for society's consumers and businesses. Digitization has strongly contributed to these opportunities and has, among other things, facilitated the search for information and increased the range for the customer. While the opportunities are many, the increased consumption has also brought consequences. The increase in consumption contributes, among other things, to quantities of deliveries and returns as well as increased waste, all of which results in environmental destruction. The issue of sustainability is very topical today and is influenced by almost everything today.
In connection with the markets changing, the consumers' behaviors and expectations also change.
Investeringsprocesser i kommunalägda bostadsbolag : En studie om lagen om allmännyttiga bostadsaktiebolags påverkan på investeringsprocessen.
Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.