Sök:

Sökresultat:

1694 Uppsatser om Revised tax decision - Sida 34 av 113

Är etiska fondinvesteringar försvarbara : vad kostar etik?

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

Transientanalys för Forsmark block 2 och 3 : Studie av hur val av driftpunkt och pumpreglering påverkar torrkokningsgränsvärdet

The dry out criterion (MCPR) has been calculated for the most limiting H2-events for Forsmarks unit 2 and 3, at operating points that are normally not analyzed before each cycle. The operating points that normally are regarded as the ones with the lowest margin to dry out are the ones where the thermal power is the highest at agiven recirculation flow. This report shows that this is not the case for Forsmark 3. MCPR-values at partial power operating points are higher for the limiting case inside rather than on the boundary of the region of operation. It is therefore recommended that the method for determining the dry out criterion for Forsmark 3 is revised to account for this effect.

Översyn av vattenskyddsföreskrifter med tillhörande vattenskyddsområde i Hallstahammars kommun. : Vilka revideringsbehov finns?

Water is an important food and an important natural resource. In order to protect these are the Environmental Code and the EU directive given to water protection and related water protection regulations will be established for all water sources until 2010. Those who will prepare a water protection and related water protection regulations is the municipality or person responsible for water supply. The person then decides and declares the area as water protection and related water protection regulations are municipal or provincial government. The idea of creating a water protection is to protect the water supply and the body of water against pollution caused by point sources, diffuse sources and accidents combined.

Certifiering och Gröna skogsbruksplaner idag och i framtiden : en enkätstudie av privata skogsägare på Södra Skogsägarna och deras attityd till skogscertifiering och Gröna skogsbruksplaner

Södra is a co-operative of private forest owner organisation which is owned by 35 000 private forest owers in southern Sweden. Forest owners in Sweden can choose to certify their Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes) as their certification scheme for their members. Those who choose to certify their forest are obligated to follow the demands for forestry which PEFC requires. A ?Green? forestry plan is another important tool in the ambition to reach a sustainable forestry.

Nya PBL- vad hände sen? : En fallstudie kring den reviderade lagens påverkan på det kommunala planarbetet med fokus på klimataspekten

The purpose of this paper is to examine how the revised Planning and Building Act (SFS 2010:900) have influenced the comprehensive planning in Swedish municipalities. A focus is directed at examining how the new law regulates a greater consideration to climate aspects and the what consequences this results in regarding the implementation of the law in Swedish municipalities comprehensive plans.The paper is a case study, containing both quantitative and qualitative methods. The case study is based on three municipal comprehensive plans. Based on quantitative material three municipalities have been selected to constitute the sample of this study. These municipalities are A?lvsbyn, Sollentuna and Olofstro?m.

The Reading the Mind in the Eyes Test - Revised Version á la Andersson & Karlsson

Introduction: The Reading the Mind in the Eyes Test is a widely used test for measuring aspects of social cognition. The aim of the present study was to provide results from a group of typically developing Swedish children (age 9-12) and to compare these results with children and adults in other Swedish and English studies, as well as results from a group of children with Asperger syndrome. Method: A Swedish version of the child version of the test was completed by 83 controls and by six children with Asperger syndrome. Results were compared between the two groups and with data from other studies. Results: The children in the current study did not differ on scores compared to children in the same age group in other studies.

Kriterier för säkra betaltjänster på nätet

This report has a purpose to identify the payment methods available for e-commerce, tosee if they fulfill certain requirements. By investigating thirty of the most popular webshops, a few primary services have been found and revised. Security requirements fore-payment systems include authentication, non-repudiation, integrity and confidentiality.Other requirements considered to be important are usability, flexibility, affordability,reliability, availability, speed of transaction and interoperability. Advantages and disadvantageshave been identified to see if the services fulfill the requirements. Also surveysof consumer payment habits have been investigated to identify the factors of decisive importanceto the usage of payment services.

När elev och vårdnadshavare blir-de andra

One of sociology´s to assess the effects of political decision. According to sociologist Anders Persson the society is changing, and in that change social fear appear. In the reaction of social fear some people are being excluded. In that more narrow frame for normality laws are created that makes some parents and their children ?the other?.

Vilka faktorer påverkar företags val av redovisningsregelverk

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

SAB-systemet och ämnet religion en studie av ett klassifikationssystems förmåga att klassificera en vetenskaplig discipline.

Classification systems express an idea of the world as it was when the systems was made. If the classification system is not revised there is a possibility that the system will become antique and hard to apply to different subjects. The purpose of this study is to see if the SAB-system is a classification system which shows a reflection of the subject Religion that is equivalent with that of Swedish universities. The ideas which are behind the classification of the subject religion in the SAB-system have been analysed, as well as the structuring of the scientific discipline Religion at the universities. The result will show if the SAB-system can classify the subject religion in a satisfying way at university libraries.

Relation mellan optimism, self-efficacy och självskattat hälsotillstånd hos kvinnor och män

Tidigare empirisk forskning förevisade samband mellan optimism och hälsa, likaså mellan self-efficacy och hälsa. Föreliggande undersöknings syfte var att utifrån könsskillnader mellan kvinnor och män undersöka hur op­timism och self-efficacy samverkar med deras självskattade hälsotillstånd. Deltagarna var 190 högskolestudenter, varav 113 kvinnor, i Mellansverige. Statis­tisk analys utfördes genom t-test, multipel linjär regressionsanalys och jämförelse mellan korrelationskoefficienter. Mätinstrumenten Life Orientation Test?Revised, General Health Questionnaire och General Self-efficacy Scale, samt ett påstående om fysisk hälsa användes.

Statliga lobbyorganisationer? Diskussionen om opinionsbildande myndigheter tolkad utifrån en informationspolitisk kontext

During the last years a discussion has emerged around problems with Swedish state boards trying to influence the public opinion and even political bodies through different kind of information efforts. Several observers inside and outside the academy have studied how state boards increasingly use information as an instrument and also how political bodies increasingly have given such instructions to state boards. This essay put those studies into the context of both information political history and previous theoretical interpretations in that field of research.The analytical tool consists of four ideal typical ways ('state opinions') to arrange relations between the state and the citizen. Some critics focus on problems with too much political steering and how political majorities uses state boards to spread ideological propaganda. Others highlight problems with autonomy and bureaucratic organizations taking initiatives by themselves to spread normative information.

Användandet av formell och informell information vid beslutsfattande: fyra fallstudier på småföretag inom träindustrin i Norrbotten

Vi har valt att inrikta oss på småföretag, och hur informationen från deras ekonomisystem används i samband med beslutsfattande, vi har även tittat på om det finns andra informationskällor som beslutsfattarna använder sig av än de formella som till exempel ett ekonomisystem utgör. I problemdiskussionen framgår det att den formella informationen påverkas av den informella informationen. För att skapa en inblick i hur informationsanvändandet vid beslutsfattande såg ut valde vi att göra fyra fallstudier på småföretag. Metoden som användes i denna studie var av kvalitativ karaktär samt i form av en fallstudie. För att samla in empirin till denna studie gjordes personliga intervjuer med Vd:n i de olika företagen.

"Ska jag ta de här tabletterna?" : Behandling med statiner från kranskärlspatientens synvinkel, en kvalitativ intervjustudie

Background: Coronary heart disease kills more than 7 million people worldwide each year. High levels of blood fat, cholesterol, contributes significantly to coronary heart disease. Lifestyle changes combined with lipid-lowering drugs, statins, is an effective treatment. But adherence to statins is low, not even a myocardial infarction always contributes to adherence. Adherence requires patient education and good communication between patient and physician.

Att tala och att komma till tals : En undersökning om vilka som kom till tals i 1940 års skolutredning

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

<- Föregående sida 34 Nästa sida ->