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719 Uppsatser om Return on asset - Sida 27 av 48
Ekonomiska konsekvenser för skogsbruket vid avsättning av mark för viltvårds- och jaktändamål : en fallstudie på Svenska Jägareförbundets fastighet Öster Malma
The value of game for hunting from a social economic viewpoint is an interesting topic
that is currently being investigated in a Swedish research program. The amount of
damages that the game stocks cause to the forestry is, and has been in focus for a longer
period of time. Something that I saw as missing was an investigation of how much an
active game keeping measure might cost in lost incomes for forestry in terms of reduced
acreage for forest production.
This question was the foundation for this investigation, which purpose is to give
interested persons with decent knowledge of forestry an example of how cost estimation
for forestry resembling the example that is studied can look like.
The measures that has been taken is a felling of forest in different ages on both sides of
a forest dirt road to create increased asset of forage for the game, and at the same time
give hunters that have their post along the dirt road a better chance of seeing passing
animals early and increasing the possibility to shoot good shots. The area, which is a
part of The Swedish Association for Hunting and Wildlife Management estate Öster
Malma, is also used as an example for guests who wish to learn more about managing
ungulates. These guests have now got the opportunity to get information on how big the
costs are for the measures that have been taken.
The main conclusions of this work is that changed timber prices and foremost a change
of interest rate makes big differences on the result of the calculations.
Användning av IT-stöd hos mobila arbetare : Fallstudie av spridningsnättekniker hos Relacom
I ett samhälle där upphovsrätten och immaterialrätten blir allt mer uppmärksammad är det viktigt för företag att vara medvetna om sitt innehav av licenser för mjukvaror. I detta arbete kommer företags medvetenhet om deras licenshanteringssituation att undersökas. I den här rapporten kommer problemställningen att undersökas med hjälp av intervjuer med företag. Dessa intervjuer kommer att ske via telefon och per e-post. Ett liknande arbete har tidigare inte gjorts och därför känns det relevant samt intressant att göra denna undersökning.Arbetet resulterade i intervjusvar från 11 företag.
Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?
Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.
Site fidelity of a migratory species towards its annual range
Site fidelity, the behaviour of animals to return to areas where they have been before is a common trait in many species. The Scandinavian moose is known to show fidelity to its range, but to what extent, is little known. The landscape in Sweden changes in a predictable and unpredictable way and hence gives the opportunity to test the existence of fidelity. I used the kernel Brownian bridge method to estimate the home ranges of individual moose over consecutive years and estimated the overlap at the home range level. I also used Euclidian distance to look on calving site fidelity.
Ska jag placera aktivt eller passivt? : En studie om premiepensionsvalet
Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.
Att inleda ett arbete med CRO inom webbutvecklingsföretag
This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.
Va inte så vrång : Temporala anspråk, ?verklighet?, aktualiserings- och realiseringsprocesser i två av Statens Offentliga Utredningar gällande våldtäkter och andra sexuella övergrepp
This essay examine how temporal claims (past, present and future) are used in two Official Government Reports (SOU) in Sweden considering rape and sexual assault. The Official Government Reports constitute an important and particular system for long-term planning, and the reports are used as an instrument to achieve desirable changes within the nation. The temporal pretensions in SOU 1976:9 Sexual offences: proposed new wording of Penal provisions against virtue, and SOU 1982:61 Rape and other sexual assaults, are analyzed in relation to the concepts realization of the possible and actualization of the virtual, in order to see how the concepts correspond to the process of desirable change in the reports. The temporal claims are used in a spatially sense where space is assimilated to the concept of time which in return create notions of spatio-temporal images of the past, the present and the future. This is partly a problem for the reports in their aspiration to transform old norms and create innovatory values and ideals..
Informationspark? Informationsstrukturerna hos bioteknikföretagen på Ideon
This thesis deals with information provision to the knowledge intense biotechnology businesses of Ideon Science Park in Lund, Sweden. Previous research concerning the information needs of Science Park companies has been conducted from the information provider s perspective. Instead, we apply a user perspective to find out what information needs these companies have, and how they prefer to acquire information. Central terms are: information, -needs, -acquisition, -consciousness, -strategy, small and medium sized enterprises, scientists and engineers, information (resources) management, networks, tacit knowledge, knowledge transfer and innovative milieux. The companies need scientific and business information; the latter is easily obtained within Ideon.
Paktering av fastigheter : Är paketering mer fördelaktigt än direktförsäljning av fastigheter?
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.
Avbördningskapacitet för Traryd kraftverk: en modellstudie vid dimensionerande flöde
Sydkraft Vattenkraft AB owns and operates the Traryd hydropower plant, located in the river Lagan in the southern part of Sweden. The gravity dam is classed according to RIDAS guidelines (Hydropower Industry Dam Safety Guidelines) as a class 1B dam. This means that the dam must discharge a class 1-flow which has a return period of 10 000 years. The inflow into the dam has been calculated in an earlier report to 495 m3/s, with a waterline at an elevation of 126, 3 meters above sea level. The gravity dam has a discharge system with two rectangular weirs, which results in a smaller discharge than the necessary 495 m3/s.
"...Jag har äntligen hittat hem!" : En kvalitativ studie om hur medlemmarna i organisationen Unga KRIS uppfattar organisationen
This study examines the link between the individual and social network, what social forces and social mechanisms involved in the interaction between individuals and groups and how we can explain and consider this relationship with the aim of understanding this connection. Through qualitative interviews, based on interviews of six active members in the organization Young KRIS (Young Criminal?s Return in the Society) examines the active social processes that the young members undergo, and motivates those who have been outside the expected conformed and regular society, to be included in the regular community and how this can be explained. The study shows that the organization through high availability, openness, knowledge of the needs of young people, good treatment, range of meaningful activities, has created a great venue for the young to develop and thus regain their place in the society..
Venture Capital & Banklån : Småföretagsfinansiering
There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .
Design of a Direct-conversion Radio Receiver Front-end in CMOS Technology
In this Master's thesis, a direct-conversion receiver front-end has been designed in a 0.18um CMOS technology. Direct-conversion receivers (DCR) have obvious advantages over the heterodyne counterpart. Since the intermediate frequency (IF) is zero, the problem of image is circumvented. As a result, no front-end image reject filter is required and the channel selection requires only a low-pass filter, which makes it easy to integrate directly on chip. However, the DCR also suffers from several drawbacks such as extreme sensitivity to DC offsets, 1/f noise, local oscillator (LO) leakage/radiation, front-end nonlinearity and I/Q mismatch.
Den offrade alkoholpolitiken En studie av moderaternas förändrade alkoholpolitik
The Swedish alcohol policy has by tradition a restrictive composition, with high taxes and the Swedish Alcohol Retailing Monopoly as important elements. The Moderate Party has been powerful critics of the alcohol policy and has advocated a reformation. However, today the Moderate Party seems to have changed the attitude towards the alcohol policy and it even supports the Swedish initiative to create cooperation about alcohol matters at the EU level.This thesis examines why the Moderate Party has changed its attitude towards the restrictive alcohol policy. Three aspects have been considered: the rise of a European public policy, strategic choice, and the influence of the political environment. The paper discusses the problem from a strategic perspective, which means that the political change is viewed as a result of strategic considerations.The party has indeed been affected by all of the three aspects, although to different extent.
Restriktioner av växthusgasemissioner : hur påverkas lantbruksföretagens ekonomi och produktionsinriktning?
The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon the year of 1990, might imply stricter regulations for Swedish farmers. A regulation or other forms of economic incentives is probably necessary to reduce the emissions originating from the agricultural sector.
This study aims to investigate the economic and managerial impact on two agricultural firms with differing production system given that a constraint on green house gas emissions is introduced. Gases included in this study are carbon dioxide, methane and nitrous oxide.