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50 Uppsatser om Subsidiary - Sida 3 av 4
Diversities of Diversities-Fluctuating talk
Title: Diversities of diversity - fluctuating talk, meaning and practice of diversitySeminar date: 06.02.08 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Björt Ólafsdóttir & Clarissa Sia Choon YenAdvisors: Mats Alvesson & Susanne LundholmFive key words: Diversity, Discourses, Hypocrisy, Comparison, National contextPurpose: To identify and compare discourses around diversity within two companies operating in two distinct national contexts. One originated from and still situated in Iceland, while the other is a Subsidiary for Asia-Pacific market in Singapore with American values from its headquarters in United States. We wish to explore what are the meanings and implications of diversity for the employees of each company, how their discourses on diversity reflect hypocrisy in the organizations and if and how national context has an impact on discourse on diversity.Methodology: Interviews were conducted, transcribed and codified. Comparison and evaluation of the different discourses were examined around diversity and in the talk of interviewees within the two companies.
Sammanställning av riktlinjer för logistiken på Isaberg Rapid AB
Isaberg Rapid AB is a company that manufactures for instance staplers and glue guns. Headquarters and main factory is located in Hestra but there are also Subsidiary companies in Denmark, Netherlands, France, Spain, China and England. There are also two filial factories in France and China.Today has the company no logistic guidelines committed and that leads to problems since the salesmen promise different things to the customers. This contributes too many different logistic solutions for Isaberg Rapid AB. The company has also noted problems with returns of goods.The purpose with this task is to standardize and compile logistic guidelines, usable to all Isaberg Rapid AB's small to midsize customers.
Tecken på smärta under anestesi - hur anestesisjuksköterskan bedömer patienten
ABSTRACT Introduction: One of the great difficulties that the nurse anesthetist encounter in their profession is to assess and estimate sleep depth versus signs of pain in the anesthetized patient. Based on a pre-operative appointment and the perioperative monitoring, an assessment of the patient is made. The experience that the nurse anesthetist has can make it easier to understand what subtile signs of the patient depends on. Purpose: With this in mind, the purpose of the pilot study was to try to find out if there are specific signs of pain during anesthesia and if the professional experience played a role. As a Subsidiary aim the authors examined whether there were factors in the patient that the nurse anesthetist takes into account in the identification of pain during anesthesia.
Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.
Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.
Tillämpningen av positiv särbehandling : På grund av kön och etnicitet
Directive 2006/54/EG from the European Union concerns the equal rights between men and woman and the principle of equal rights. The purpose of the directive is that the member states provide the equal rights between men and woman. Affirmative action is one exception from the principle of equal rights which is settled in directive 2006/54/EG, article 3. The purpose for the affirmative action must be to encourage the equal rights between men and women.EU has specific criteria to use affirmative action, which is created by praxis of the Court of Justice of the European Union. These criteria are that the affirmative action must involve an objective assessment, there must be equal qualifications between the person which is affirmative action and the person who is not, the positive action cannot be automatically decisive and this special treatment should be proportionate to the purpose.
Förekommer nedskrivningar av goodwill på Stockholmsbörsen i större utsträckning vid sämre redovisade resultat?
Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A Subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.
Tillväxt i medelstora byggföretag En kvalitativ och kvantitativ undersökning för perioden 2009-2012
Unga är inte lika väletablerade på bostadsmarknaden som de var förr. Detta på grund av den långsamma byggtakten i storstadsregionerna, vilket också har lett till att en renoveringsvåg sköljt genom Sverige och således gjort även det äldre bostadsbeståndet dyrt och svåråtkomligt. Syftet med arbete är att undersöka de kvaliteter som finns i att bygga yteffektivt. Detta som en del till att öka möjligheterna för ungas etablering på bostadsmarknaden. För att besvara arbetets syfte delas det in i tre delsyften.
Ungdomsbostäder. En kvalitetsundersökning av kompakta bostäder
Unga är inte lika väletablerade på bostadsmarknaden som de var förr. Detta på grund av den långsamma byggtakten i storstadsregionerna, vilket också har lett till att en renoveringsvåg sköljt genom Sverige och således gjort även det äldre bostadsbeståndet dyrt och svåråtkomligt. Syftet med arbete är att undersöka de kvaliteter som finns i att bygga yteffektivt. Detta som en del till att öka möjligheterna för ungas etablering på bostadsmarknaden. För att besvara arbetets syfte delas det in i tre delsyften.
Hälsoteket i Angered - Deltagares perspektiv på en hälsofrämjande verksamhet
Introduction: Reducing social inequality in health is a prioritized goal for public health on the global as well as the national and the local levels. Hälsoteket operates through health promotion to reduce inequality in health in the district of Angered in Göteborg, through the improvement of living habits and the wellbeing of the population.Aim: The aim of the study was to evaluate Hälsoteket in Angered through its participants? subjective experiences. Subsidiary aims were to explore participants? perceptions and opinions about Hälsoteket in Angered, how they perceive the health impact of their participation and their motivations for participating.Method: A qualitative method was used to fulfill the aim.
Förvärv i samband med aktieöverlåtelser : En utredning av avdragsrätten för ingående mervärdesskatt
Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.
Effektivisering av mindre lager
The project was conducted during a period from November 2014 to January 2015 at the company Westermo Teleindustri AB (WTE). The subject of the project was to make an inventory more efficient. The inventory was located at WTE, but was owned by the Subsidiary Westermo Sverige (WSE).The inventory had a high amount of tied up capital. This was due to products that hadn?t been sold.
EU:s förändringar i moder/dotterbolagsdirektivet angående hybridlån : Hur kommer dessa förändringar att påverka inkomstskattelagen och skatteflyktslagen?
Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.
Kompostering i kommunal regi: en fallstudie i Arvika Parkf?rvaltning
Arvika Fastighets AB is a municipal Subsidiary tasked with managing all green areas in the
municipality, with a strong focus on the City Park and plant beds in the city centre. These areas
generate large amounts of green waste, which is currently transported to the municipality's
composting area at Lycke. Currently, the material is piled up and turned once a year without using
the resulting soil for flowerbeds, lawns, and shrub/tree plantings. The purpose of the study is to
determine if Arvika can compost the green waste in a more efficient manner and produce weed-free
soil ready to be mixed into various substrates for different purposes. Interviews with the Swedish
Church and several municipalities in Sweden have been conducted to learn from their experiences
and knowledge of how they make their composting work.
Avfallsdirektivets påverkan på efterbehandling av förorenad mark
The purpose of this report is to increase the awareness about the problem that occur when the waste hierarchy is applied to management of contaminated land. The work with remediation of contaminated land in Sweden is part of the efforts towards reaching the national environmental objectives. Therefore a Subsidiary aim is to analyze how this influences the prospects of reaching the objectives. The work consists of two parts; a case study and a comparative literature study that focus on England, the Netherlands and Sweden. The case study is intended to provide a practical perspective through a comparison of the climate impact from two methods.
Mätning i nätstationer - nyttor och problem
The purpose of this study has been to investigate advantages and problems with distributionsystem metering in substations. This report is a study in cooperation with Göteborg Energi.The analyses in this report are made for GENAB, a Subsidiary company of Göteborg Energi.To analyse advantages and problems in advance is interesting information for GENAB. Theresult of the report could be based upon whether installation of metering in distributionsubstations will be implemented and in that case which kind of measurement that is relevant.The most relevant and strategic place to implement measurement is at the distributionsubstations on the secondary side (400V), this is due to the placement of the currenttransformers. The measurements in this study involve current, voltage, power, power factor,temperature, energy and power quality.Measuring instruments that are relevant to implement are intended to measure current,voltage, power, power factor, energy and, possibly, power quality in the same measuring unit.It is desirable to have a measuring instrument that measures both energy and power qualitybut since it is most often a cost question, it can be established that energy meters have a lowercost.Metering in distribution substations gives a better illustration of the power network. Thisresults in many advantages for GENAB.