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1694 Uppsatser om Revised tax decision - Sida 44 av 113
Intellectual Property Rights in Software : A Critical Investigation from an Ethical Perspective
The development of software was considered until the beginning of the 1990th as a cathedral like product development in closed companies. This way of development changed in the last decade. Open source software (OSS) development challenged this consideration significantly. OSS is produced in co-operation by skilled people, distributed and used by many moral agents. The result, the software itself, can be studied and modified.
Hur väl skogsägare följer åtgärdsförslagen i skogsbruksplanen : en enkätundersökning
This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog.
The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away.
The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands.
The complete opposite is the case for the group that lives far away from their property.
Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..
Förskolebarns motoriska utveckling : -Hur en förskolegård bör utformas för bästa tänkbara utveckling av barns motorik
The purpose of this study was to interview different groups of people (preschool teatcher, parents and theire childen) involved in preschool about their view on outdoor activity and children´s motoric development, and how a preschool yard should be designed to promote childrens development.All parties regard outdoor activity as very important for the development of children. They also think that the outdoor environment today is good but that it could be improved by including some trees and hills. The yard should also contain soil, sand, clay and water. The children prefer grass on the ground over other substrates. This study also gives good indications to decision makers how to build new or to reconstruct pre-school yards in the future..
All-In: En fallstudie om Betssons spelbutik och dess påverkan på den svenska spelmarknaden.
The company Betsson opened its first physical gambling shop in Sweden in May 2008, thereby defying the Swedish government?s legal gambling monopoly. The legal case that has resulted due to the violation of the Swedish gambling law has attracted immense attention from mass media, thus generating vast amounts of publicity for the company. This paper aims to evaluate and describe the company?s decision to open the store, as well as to examine the relationship between market driving practices and market driven practices.
Biståndets idé och praktik : en studie om genomförandet av ett biståndsprogram i Burkina Faso
This thesis is based on the implementation of a bilateral rural development program in Burkina Faso. The main purpose of this study was to put the actual implementation process of a bilateral development program in view. This was done by investigating how two dominant perspectives in the implementation literature can explain what in fact happens during the realization of an aid program. A further aim of the thesis was to explore the limitations of these two dominant theories, in order to get a full understanding of the complexity of the realization of an aid program. Based on the implementation theory, this study shows that the realization of an aid program can be understood from three different angles.
Kommunikation på byggarbetsplatsen : Förbättringsmöjligheter med modern teknik
This Thesis in Military Technology deals with experiences drawn from the forced introduction of Weapons Station 01, 2009. The work aims to identify the experiences regarding the forced procurement of military equipment to see how they can develop normal and fast procurement of equipment. The main conclusions of this work, is to achieve greater capability and increase the military utility, are: - Common objectives and priorities of stakeholders- Response and joint types shall determine requirements for system- Ensure an integrated project team also at lower levels- Engage the integrated logistic support early in the materiel process- Include Armed Forces staff as early as possible in the testing and validation- Prioritize work to facilitate the rapid development of decision on use (BOA)- Provide back up for increased redundancy in the mission area .
Förskolechefens beslut- att välja inskolningsmetod
I have written an experiential essay about my role as a preschool director and the important work decisions that I face. What is best for the child? That is something that I think is important to take into consideration.In the narrative, I describe how an induction occurs at my preschool. We use an "old" tried and true method which spans two to three weeks, which I believe is best for children under the age of two. They need to first connect withone educator who they are comfortable with before they are secure enough to play and explore the environment of the preschool.In recent years, another method has emerged which is shorter and which has quickly became popular in many preschools.
Den upprepade aborten - problem för vem?
The aim of this study was from the beginning to examine why a woman who has made an abortion comes back for another one. Why does the risk taking continue, despite the fact that abortion is perceived as emotionally hard? How can this be understood?
This study consists of a literature review and semi-structured interviews. I wanted to interview women who had made a decision to have a repeated abortion, but it was difficult to get that kind of interviews. I then decided to interview the staff who meets women searching for an abortion to have their attitudes and experiences of women coming back for another abortion.
Den monokulturella mångkulturen i förskolan : En studie ur ett interkulturellt perspektiv om pedagogers tankar och uppfattningar kring ett kulturfrämjande arbete inom den mångkulturella förskolan
In the context of world globalization, Sweden has today become a multicultural society, where many different cultures, religions, values and approaches are trying to co-exist. When the Swedish government's integration policy was put into effect, one sought to open the way for a more peaceful coexistence between majority and minority people. The intention was that everyone, through mutual interaction, would learn to come together and learn to respect each other's differences. It was suggested that an intercultural approach should permeate all education, including preschool activity. There are particular guidelines for a culture and tradition promotion work within the preschool in the new revised curriculum (Lpfö 98, rev.
Det implicita avkastningskravet på Stockholmsbörsen: En jämförande empirisk studie med avseende på antalet börsintroduktioner för 1999 och 2012
This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..
Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna
This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.
Att uppnå varumärkesframgång genom dagens designtrender
The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.
Biståndsbedömning inom äldreomsorgen : En studie av genusperspektivet inom biståndsbedömning gällande hemtjänst
Our purpose was to study how care managers in practice evaluate needs in eldercare. A specific focus was set on elderly persons' sex, an area where former research show that decisions vary considerably. Were the care managers influenced in their decision making by the elderly person's sex? If so, in what ways? Were there variations in the definition of eldercare needs between the four chosen municipalities. And, finally, how did the care managers handle set criteria and priorities in their evaluation of such needs?The study was based on literature as well as interviews with eight care managers, chosen from four Scanian municipalities.We arrived at the conclusion that there is no specific difference in how the care managers evaluate eldercare needs in relation to sex..
Det implicita avkastningskravet på Stockholmsbörsen En jämförande empirisk studie med avseende på antalet börsintroduktioner för 1999 och 2012
This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..
Mot en grönare organisation : Niscayah i en säker framtid
This paper covers how a company must act to become ?greener? and yet still increase profitability with the main emphasis on the inner structure of the company. The research is focused on the Swedish security systems company Niscayah AB, part of the multinational corporation Niscayah Group with approximately 6000 employees. A company can be assumed to consist of seven parts (strategy, systems, structure, super-ordinate goals, staff, skills and style) that have to cooperate for the firm to be able to become more environmentally friendly. Also, the economic performance is of importance and therefore that too is examined.