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10396 Uppsatser om Swedish Accounting Standards Board - Sida 58 av 694
"Fettskatten" - ett sätt att banta de samhällsekonomiska kostnaderna till följd av övervikt?
The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.
Sjöundersökning av Naalojärvi
LKAB is an international high tech mineral corporation and a world leading manufacturer of refined ironore products for steal manufacturing and other mineral products destined other industries. LKAB is an international corporation with companies world wide, with it?s main location in the north of Sweden, which is where the iron ore mines and the refining works are located. LKAB?s iron refining process in Vitåfors, Malmberget, is a source of great amounts of waste-rock.
Med orden som bete : Identitet och framskrivande i Clarice Lispectors roman Levande vatten
Clarice Lispectors is one of Latin Americas most famous writers, and she wrote a number of books during her lifetime. Her novel Stream of Life (Água viva), which came out in 1973 and was translated into Swedish in 2007, is considered to be one of Lispectors most difficult texts to read. It consists of several fragments put together into one text; however the text has no traditional narrative or structure. It is the flow of moments that moves the text forward, as it is written down by the protagonist in the book.The primary aim of this essay is to examine how the protagonist in Stream of Life through different means, as the moment, the description, the word and the variations, creates an active participation in the formation of its identity. I will discuss the moment and its act of constructing the book?s circular structure, which is of importance.
Ett framtida stall för kaninproduktion.
This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.
Varför handla svenskt kött? : en konsumentundersökning
The background to the work bases on the consumers view around Swedish and foreign meat products, and how the attitude around the meat products is pursued in the shops.
The consumers request high meat quality and security . Many consumers value local produced and ecological meat products but the price is too high.
We have done verbal interviews with consumers on three different shops, where we asked questions and had dialogues around Swedish meat products where the consumers have told us their arguments and opinions about Swedish and foreign meat.
The result shows that the majority of consumers consider that it is important to know that meat is produce in Sweden.
En helt vanlig Idol : Identitetsskapande processer i Aftonbladet och Expressen
The aim of the study was to examine how Swedish tabloid journalism presented the contestants in the Swedish version of the reality show Idol 2009. We wanted to see which approaches tabloid news papers use when constructing the public identities of them. We have used text analysis to examine 37 articles and nine front pages with focus on the words, propositions, comparisons and parables that describe four of the contestants. In addition we have looked at myths and connotations shown in the pictures by using a semiotic analysis. The results show that the Swedish tabloids tend to describe the contestants in relation to their performances and personalities.
Bärförmåga i skjuvning för råspontpaneler. Laboratorietest och FE modulering
AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.
Eurocodes : Beräkningsjämförelser mellan eurocodes och BKR
In the year 2010 a transition will take place here in Sweden from the present rules how to dimension buildings in to the common rules with have been developed in Europe, the Eurocodes. Eurocode is the term for a collection standard that contains calculation rules in how to dimension constructions and buildings. They are developed by the European standardize committee.The purpose with this examination work is to get an insight of what changes this will contribute to, and how it will affect the dimensioning. Are there going to be any differences in the dimension you finally chose?To investigate these possible differences two constructions will be calculated first in the present Swedish rules, and then in the coming eurocodes.One of these two constructions will be build completely in steel, while the other will be build completely in concrete.
Vilka är dagens krav på gårdsverkstaden? :
After been told that an ordinary winter service for our combine should cost more than
20000 SEK, not included spare parts, I decided to write this paper about today?s
requirement of the workshop on a farm. I think that the lack of proper premises is the
reason way not more of the ordinary machinery maintenance or upkeep is performed on
the farm.
When I did my literature survey I found that the Swedish environmental code, set by the
Swedish law regulate how drain or sewer should be built. The environmental code
however leaves a lot for your own interpretation. It might not be so bad but it must be
very hard for the local environmental office to interpretation the regulations, since they
are the ones that gives permission for the sewer in your workshop.
En bostadsmarknad på svaj med lyxboenden på kaj : En studie av fenomenet bostadsbrist på hyresmarknaden och dess problem ur aktörernas perspektiv
70 percent of Sweden´s municipalities say they do not have vacant rental flats and a shortage is emerging, during the same time are 1.1 million young people ready to enter the housing market. In order to curb the housing shortage, have the Swedish politicians since the postwar period chosen to stimulate the market with subsidies to increase new production and to control that what is built is in the right direction. The construction industry is perceived as conservative, and many argue that the state keeps it under their wings, which has led to that the development not has progressed in the same way as other, non-subsidy regulated industries.The purpose of ours bachelor thesis is to provide an overall picture and describe the underlying problems of the housing shortage at the rental market. In addition, we want to present theories about where possible actions could take place in the market, by illuminate the problem from the differente actors perspective.To fulfill our purpose and provide a deeper understanding of the problem we have chosen a qualitative approach. We interviewed nine different actors on the Swedish housing market, two managers, two to representatives of Halmstad Municipality, a representative for the construction operators and four different interest groups.
Vilken roll spelar förskoleklassen i vårt skolsystem? En studie av läroplanerna för förskolan och grundskolan : Med fokus på rådande diskurser om barns lärande och utveckling
The aim of this essay is to get a view of the contemporary approach to children´s learning and how children´s learning and development are influenced by the preschool year for six- year olds, by analyzing the Swedish curriculum. What is the purpose of the preschool- year for six year-olds? What does the curriculum say about what children need when entering primary school? I also wish to investigate how through the curriculum common norms and standards, as far as children´s learning are concerned, are shown and discussed. My result show that the curriculum does not mention much about the preschool year for six-year-olds at all. It seems that this year in school is not given priority, which makes it difficult for the teachers to work with the children of this age and to know what their assignment is.
Maskinsamverkan mellan två halländska gårdar :
After been told that an ordinary winter service for our combine should cost more than
20000 SEK, not included spare parts, I decided to write this paper about today?s
requirement of the workshop on a farm. I think that the lack of proper premises is the
reason way not more of the ordinary machinery maintenance or upkeep is performed on
the farm.
When I did my literature survey I found that the Swedish environmental code, set by the
Swedish law regulate how drain or sewer should be built. The environmental code
however leaves a lot for your own interpretation. It might not be so bad but it must be
very hard for the local environmental office to interpretation the regulations, since they
are the ones that gives permission for the sewer in your workshop.
Manlig förskollärare sökes : En studie av manliga pedagoger i förskolan
The purpose with this essay is to get a deeper insight into why there is a lack of male educators in Swedish preschools. I also want to know which role the male educators have in comparison to the female educators. This essay builds on four questions, which covers:The cause of the lack of males in Swedish preschoolsIf there are any gender bound expectations on male educators in the Swedish preschoolsWhat the woman educators perceive about the roles of the male educators in the Swedish preschoolsHow the male educator experience his own work in a workplace dominated by womenThe method I have used is a qualitative interview study in which I have interviewed four male educators and two woman educators from three different preschools. The result of this study shows that male educators gave different reasons to why there is a lack of male educators in Swedish childcare. According to the male educators the reason for this situation is that there is a worry to be seen as a feminine person, get singled out as a pedophile and that the childcare sector has low status.
Södras gröna skogsbruksplaner ur ett landskapsperspektiv :
The aim of the "Green forest management plans" is to help forest owners to reach the
environmental goal of the forestry act. But are they able to do that? Is it possible to plan preservation of species on single estates? How do single-estate-plans differ from a landscape analysis and how can the landscape approach be used in operative planning? This work was initiated to give an answer to these questions.
This study was made in a landscape of 4200 ha in Östergötland county, south-eastern Sweden. A lanscape analysis was made and then compared to the Green forest management plans in the same area. The nature conservation areas (areas that were set aside to be managed with environmenatl goals) differed quite a lot between the two alternatives.
En idrottsklubbs varumärkesidentitet & varumärkesimage
This essay deals with the rationale and aims for doing cultural or aesthetic activities and projects in schools, and gives special focus to a specific group of students, attending schools provided at special residential homes for young people (sa?rskilda ungdomshem). These homes receive young people with psychosocial and substance misuse problems and who show tendencies towards criminal behavior. The essay investigates how working with a cultural project in schools at these residential homes is justified and also elucidates how this specific group of students and their problems are constructed in the documents surrounding the project. The essay will further ponder over possible educational and pedagogical consequences of these constructions.The investigation has its theoretical frame work in curriculum theory.