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4270 Uppsatser om Supplies of goods or services sold below cost price - Sida 45 av 285
Mobila tjänster för studenter : En undersökning av mobilapplikationer för studentliv
This study aims to highlight the activities and needs of students in order to explain how mobile services can provide support and facilitate students on a daily basis. The empirical data is based on discussions with a focus group combined with already existing research concerning the areas of mobile service development, contextual-awareness and ubiquitous computing. The results from the focus group show that students have a need for mobile services to help and support them in their ordinary tasks and activities. In the discussion of this report we bring up aspects of development and what to think of when dealing with students..
Oljeprisets långsiktiga samband med Sveriges och Norges aktieindex
Sammanfattning Denna studie utreder om ett långsiktigt samband mellan oljepriset och valda aktieindex kan påvisas. Tre typer av aktieindex har valts, generalindex, industriindex och råvaruindex, för Sverige respektive Norge. För att undersöka det långsiktiga sambandet mellan oljepriset och aktieindex används kointegrations- och regressionsanalys. Studien visar att det bara förekommer ett långsiktigt samband mellan oljepriset och ett fåtal av aktieindexen. Nyckelord: Olja, Kointegration, Tidsserier, Aktieindex Abstract This Study investigates if a long-term relationship between oil price and selected stock indices can be proved.
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.
Att värdera en hamnutbyggnad : en översikt av ekonomiska verktyg samt en värdering av föroreningar
När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter.
Pedagogik - konsultens marknad
PurposeThe purpose of this thesis is to investigate the market of pedagogic consulting and how the customers look upon these kinds of services and what the consultants think about the market. The following five questions were investigated:What is the situation of the market of pedagogic consulting?- What needs and what demands are there of pedagogical consulting services? - What are the economic possibilities for schools and municipalities to buy professional development and consulting services?What do schools and municipalities think about their needs and what do they think about buying professional development from consultants?- How are the professional development offerings of the consultants recieved by schools and municipalities and is there a difference between the private and public sector of education? - What impact could professional development have on schools?In what way is the marketing for pedagogic consulting done?Method In this study I have chosen to have a qualitative approach with an abductive perpective. I made these choices to get closer to what I wanted to investigate. Through the abductive methodology it was possible to go between theory and empirics.
Hållbar stadsutglesning. Om människors inköpsresor och färdmedelsval före och efter etableringen av Allum köpcentra
External shopping malls in the context of urban sprawl have, according too much of the previous research, had a negative connotation when it comes to urban planning and a sustainable society. In recent years, some of this research on the issue has changed course towards that it might be some positive opportunities and elements in this development, given that it follows certain patterns. This latter development is what we have chosen to look deeper into in our study, Sustainable urban sprawl.The shopping mall Allum in Partille center has been the subject of this case study, to explore how people's shopping habits and travels in connection with these purchases has been affected by the establishment of an external shopping mall from a sustainability perspective.The method we used was a questionnaire distributed at workplaces in Partille. The collected data were then analyzed by using some of the dominant urban planning theories, for thus underpin our analysis. We have supplemented the study with a collection of information on existing and planned shopping centers in Gothenburg region.Our study shows that external shopping centers located in already developed areas, with an existing social structure, can help to create a more compact city with fewer and shorter shopping trips, and more sustainable transport choices when purchasing goods and services..
Modularisering : Modulbaserad arkitektur ? flexibel motormodulline
We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.
Ett bortagande av revisionsplikten Vilka blir vinnare och vilka förlorare?
BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.
Lågprisflygets påverkan på regioner : en studie av Stockholm
The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.
Träningsredskap
There are many risk factors involved with a sedentary lifestyle. Deep vein thrombosis (blood clot), circulatory problems and contractures are just a selection of problems you can get by too little exercise. For people who are immobilized because of illness, it can be difficult to get enough exercise and movement to avoid similar complications. Because of most medical supplies on the market today are not optimal for use at home, I have chosen to develop a training device for the lower limbs, adapted for use in a bed, both in hospitals and at home. It is important that the devise can be used in any bed, regardless of headboards.
Modernisering av Javabaserade webbapplikationer : Hur kan man på ett kostnadseffektivt sätt modernisera webbapplikationer, utvecklade med gamla Java-tekniker?
The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.
Militärtekniskt perspektiv på AUV
Sweden is dependent on secure sea transport. Shorter disruption of imports of fuel and crude oil can be managed with an emergency stock, but a prolonged halt in imports creates problems. For industry, the vulnerability is greater. Fragmented production chains in combination with expenditure reductions in inventory causes a dependency on proper transport of intermediate goods in the manufacturing industry. A lengthy disruption thus involves disruption of production for both domestic consumption and for export goods containing imported parts.In order to secure shipping routes with a limited number of vessels, Mine Counter Measures (MCM) capacity is required, and according to the Armed Forces, developed with new sensors and autonomous vehicles.
Vägen till en levande lanthandel
AbstractA general store is a grocery store that is located in the countryside. In today's modern society, it is difficult for general stores to compete with the supermarkets and discounters in terms of price and supply. The purpose of this thesis is to create an understanding of both the rural merchants and its customers? perspective on a well-?functioning general store. We have conducted a case study of three general stores where we interviewed the merchants about how they do to please their customers? needs and identify key elements of a well-?functioning general store.
Våldsexponerade barn i behandling
This study demonstrates that there is variety of treatment interventions for children exposed to intimate violence. These interventions are differentiated in design but a common ground for them all is that they strive to provide a chance for children exposed to intimate violence, to be able to speak about and process their feelings and violent experiences. The study?s aim is to, with a qualitative approach, seek understanding for the different actors who practice social work, see upon their task in the treatment interventions that are provided for children exposed to intimate partner violence. The study is based on mapping the existing treatment interventions for previously mentioned target group, in Malmö.
Verkligt värde i praktiken : En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.