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1694 Uppsatser om Revised tax decision - Sida 9 av 113
Farmers´ decisions factors : a case study
This study examined the factors influencing dairy farmers´ decisions to invest in automated milking systems (AMS). The problem studied involves uncertainty, information and complexity for dairy farmers in specific decision contexts. The frame of reference in the thesis combines contingency theory and decision theory and is used in a qualitative analysis of a set interview with dairy farmers who have recently bought an AMS and salespersons from Delaval, one of the AMS suppliers.The aim of this study is to develop an understanding of the decision making processes of dairy farmers, and in particular to identify which types of factors influence the outcome of an investment decision in the technological development of a farm.The study uses Thompsons` (1967) theory about the structure that organizations develop to handle the input of information. Thus, interest is focused on how a farm business structure handles information in the AMS decision, investigating the differences in information with Delaval?s "feed first principle" system and Lely?s "free cow traffic" system.The results of the qualitative interviews with the dairy farmers who bought an AMS show that there are three important factors that influence the outcome: employees, suppliers and the owner.
Kampen om Piteå handelshamn 1950 - 1973 : från lokal stadshamn till nationell handelshamn
Survey's purpose is to illustrate why and how the process happened when Piteå relocated its commercial port away from Skuthamn to the new construction on Haraholmen 1950-1973. How decision-makers worked to achieve their goals, how the work changed and what incentives motivated them to act. The results showed that the decision was taken not to retain the existing commercial port in large part due to Skuthamns physics attributes, which made it impossible to ship large deep vessels from there. The reason that the decision about the port took such a long time was due to a local political conflict which was based on interest in the ownership of Haraholmen. The reason for the location of the trading port became Haraholmen had political backgrounds.
Hur paraplyorganisationer fungerar - en fallstudie på ESTOC
Umbrella organizations, organizations that have other organizations as members, are in previous research described as arenas of conflicts with problematic decision-making and contradictory parallel action towards political decision-makers. However, the research within this subject is limited, and therefore the aim of this paper is to add knowledge to how such organizations in fact work. After conducting a case study at the trade association ESTOC this thesis challenge previous statements about umbrella organizations and conclude that there, under certain circumstances, may exist harmony within an umbrella organizations. The main implication, thus, is that we have to readdress umbrella organizations in quite another way to be able to make a more realistic interpretation of collaborations in umbrella organizations..
Romers rätt till politisk delaktighet och inflytande i Sverige : en diskursorienterad policyanalys av artikel 15 i Ramkonventionen
The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.
Förändringsarbete inom socialförvaltningen
This report is about changes in an organization. Changes is something that every organization sooner or later is bound to do. In many cases the changes leads to problems and conflicts. I have chosen to study one change process in the home help service of the municipality of Bollnäs. The change process I have chosen to study is about changes in the day-to-day work for the employees at the home help service.
Politiskt Ledarskap i Venezuela : Om ledarskapsomgivningens effekt på ledarskaps- och beslutsprocessen i en övergångsdemokrati
The aim of the study is to examine how the executive leadership and the decision-making process are shaped by the leadership environment in a transition democracy as Venezuela. The questions I intend to answer are: What kind of leadership environment surrounds the leadership and what kind of consequences does it have on the leadership and the decision-making process in Venezuela? To answer my questions I will use the literature: Political Leadership in Liberal Democracies (Elgie, Robert 1995, London: Macmillian), together with the method ?The cultural determinist school of history? by Tomas Spencer, later reproduced by Kellerman. The leadership environment provides unique opportunities for a leader to gain control over the decision-making process. Institutional structures and the needs of the society are major parts in determining how the political leadership is exercised.
Att påverka sina preferenser: en analys av rationalitet och preferensdynamik (v 1.1)
Actors deliberately change their preferences, contrary to the assumptions of rational decision models. This study shows why, and to some extent how. Preferences are necessarily ambiguous and unstable. Rationality is a regulating myth which has had a profound influence on Western conceptions of what an actor is.The aim of this study is to help individual actors understand the theoretical grounds of their actions. The analysis provides tools for examining decision methods and preference changes.
Arbetskravsanalyser av arbetsuppgifter i Hälsans trädgård i Linköping utifrån The Revised Handbook for Analyzing Jobs (RHAJ)
Hälsans Trädgård is a project which is going to start in Gamla Linköping, Sweden. The authors were commissioned by Arbetslivsresurs, a company working with work rehabilitation, to select, define and make job analyses on five work tasks at Hälsans Trädgård in Gamla Linköping. A job analysis means an analysis of the demands the job make of the individual. The job analysis used in this study is called The Revised Handbook for Analyzing Jobs (RHAJ) and is from the US Department of Labor (DOL). As RHAJ is an American instrument, the authors produced a form where the concepts are translated into Swedish to make the analysis easier.
Effekter av nya PBL : En studie av processen från handläggning av bygglovsansökan till slutbesked
It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.
Corporate Social Responsibility i svenska textilföretag
In Sweden we have the highest rate of nontraditional students among Europe. Coincidently, we also have the highest rates of drop outs among OECD. In this particular field, drop out from higher education, there is a need fore more qualitative studies that can support the "statistics". Studies about experiences of drop outs are significant for society, university and individual. The aim of this study is to describe and understand how nontraditional student experiences drop out from higher education.
Debatten om övergången från SAB till DDC ? Hur ser den ut?
In 2008 the National Library of Sweden decided to give upClassification system for Swedish libraries and start using DDC(Dewey Decimal Classification) from January 1 2011. Thisdecision has influenced the whole Swedish library system and longbefore the National Library of Sweden took this decision thequestion had been thoroughly discussed and debated in Librariancircles.The aim of this thesis is to find out which arguments have beenintroduced in the debate, if the discussion has changed from beforethe decision to go over to DDC was taken to after wards, and if sohow it has changed. My thesis will discuss the following threequestions:? Which arguments were brought forward in the debate,both for and against a transition?? How has the debate about the Swedish libraries?transition from Classification system for Swedishlibraries to DDC changed from before the decision ofthe Royal Library was taken to after?? What conclusions can you draw from the debatewhich has been led about the transition to DDC?The empirical material consists of six articles dealing with thetransition to DDC and in the analysis of this material I have used atext analyses, analysis of. The analysis shows that more or less thesame arguments for and against have been used in practically allthe articles, and the debate has not changed very much.
Uppdragsbrevets funktion : Vilka intressen påverkar upprättandet av uppdragsbrevet?
AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.
Beslutsprocessen kring offentlig konst. En undersökning av Borås kommun.
The purpose of this Master's thesis is to examine the decision-process concerning public art in Borås municipality. My questions have been from where the initiatives come, who the decision-makers are, how the decisions are taken and which questions are discussed. I have examined this through partly interviews with the members of the deciding organ in Borås municipality, partly through literary studies. I have also analysed texts such as debates and protocols from the Swedish parliament. I have also been present at two of the committees meetings.
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.
Ledarskap och etik : En studie om Strukturellt etiskt klimat & Situationsbaserat etiskt beslutsfattande i fastighetsmäklarbranschen
AbstractTitle: Leadership and ethics in the Real estate agent-industry Level: Final assignment for Bachelor Degree in Business Administration Authors: Paula Massamiri & Therese Delmar Supervisor: Lars-Johan Åge, Jonas Molin & Jens Eklinder Frick Date: 2014 ? May Purpose of study: The aim of this study is to create an understanding of how leaders trough a Structural ethical climate can contribute to a Situation-based ethical decision-making of their employees. Method: We have used a qualitative method and conducted semi-structured interviews with respondents from real estate agent firms. When we studied our phenomenon, our overall research deign was qualitative interviews. Our data has been analyzed with an abductive method of analysis, influenced by Grounded theory. Results and conclusions: The study shows that leaders in the real estate agent-business trough a Structural ethical climate contributes to a Situation-based ethical decision-making of their employees by acting as role models, leads by example, highlighting the office values and rewards & punishes behaviors to control their employees? ethical decision making. Suggestions for further research: We believe that future studies can be conducted through observations to study both leaders and employees, to pay attention to employees? opinions and reflect on what affects them.