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3754 Uppsatser om The rules of interest deduction limitations - Sida 52 av 251

Effektivare röjningssätt med kedjeröjsågen?

After the mandatory rules for clearing was removed in 1994, the clearing area has increased in Sweden. After the storms Gudrun and Per, the areas became planted with new plants, mainly spruce, but also other tree species. Storm areas are now being invaded by naturally rejuvenated birch in the tilling tracks. Since the birch often is initially growing faster than the spruce it is inhibiting the growth and is also damaging the spruce. The purpose of this thesis is to study the new brush saw with chain and compare it with the conventional clearing saw, mainly in terms of performance and ergonomics. The results show that the new brush saw with chain is very good in almost all clearing operations compared to the conventional clearing saw.

Effekten av uteblivna miljöersättningar för anläggning av våtmarker

Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

Risker vid svensk företagsverksamhet i Estland

All companies face risk in their daily business. Internationalised companies tend to experience higher risk due to for example unfamiliar business environment than companies that act only on the national market. Estonia became independent as late as in 1991 and is therefore a new interesting market for many companies in neighbouring countries like Sweden. Risks that are most apparent for an internationalised company are political risk, currency risk, capital and interest rate risk, business risk and credit risk. Our intention of this study was to find out how Swedish companies acting on the Estonian market faced the different risks when entering the Estonian market and how they value the risks today.

Att hjälpa andra trots risk : motivationen i det internationella biståndsarbetet

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

Skogsbruksplanen - ett hjälpmedel i vattenförvaltningsfrågor? : en intervjustudie

After the mandatory rules for clearing was removed in 1994, the clearing area has increased in Sweden. After the storms Gudrun and Per, the areas became planted with new plants, mainly spruce, but also other tree species. Storm areas are now being invaded by naturally rejuvenated birch in the tilling tracks. Since the birch often is initially growing faster than the spruce it is inhibiting the growth and is also damaging the spruce. The purpose of this thesis is to study the new brush saw with chain and compare it with the conventional clearing saw, mainly in terms of performance and ergonomics. The results show that the new brush saw with chain is very good in almost all clearing operations compared to the conventional clearing saw.

Generationsskiften inom skogsbruk och deras konsekvenser för naturvården

The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.

Gymnasieelever och fostran av demokratiska medborgare : En enkätstudie av elevgruppers nivåer av moraliska och kognitiva utveckling.

This study is grounded in an interest in the Swedish Upper Secondary Schools? role as an educator of democratic citizens, with a specific interest in the moral and cognitive development of Upper Secondary School students. Development in these two areas is treated as results of citizenship education.The purpose of the study is to examine moral and cognitive development of students in Upper Secondary School to see if there are any structural differences to be found between the Upper Secondary School programs that are vocationally oriented and the programs that are preparing for further studies on higher levels ? since these differences have been both theoretically and empirically implied. The study is based on an enhanced version of Lawrence Kohlberg?s stages of moral development (with teachers? evaluations of students? capacity as a reference point of the students? actual level of moral development) as well as on Kieran Egan?s theory of development through the use of cognitive tools (as seen in five different ?shapes of understanding?).

Flås, svett och inkongruens - En studie om effekterna av träning och tematisk inkongruens på annonser

Previous research about contextual effects on advertising has mainly focused on the editorial context, while advertisements' broader context has been overlooked. This paper aims to take a broader perspective on advertisement context. Its purpose is to get an understanding on how physical exercise influence the effectiveness of print advertisements, and furthermore to look at the effects of thematic incongruence between ad and the physical environment. We hypothesize that physical exercise increase ad effectiveness through affective priming and that thematic incongruence is beneficial for ads' effectiveness, especially after training when awareness about the environment is higher. A 2×2 experiment was conducted in a gym, where each respondent was exposed to either an incongruent or less incongruent ad, before or after physical exercise.

Ungdomars synsätt på politik : - former, innehåll & uttryck

Abstract Youths and adolescents have for a long period of time, and at a high degree, beenabsent from the party political stage. The causes for this have been discussed inthis essay through a quantitative survey made in an upper secondary school class,consisting of some 19 subjects in the municipality of Kalmar. Tied together withrelevant literature and discourse on the subject, the essay has dealt with thepossible societal-, system- and individual barriers for political interest andinvolvement. Central questions for this essay has been for instance; age, gender,social background, geographical domicile, as well as the decline of ideology, theforms of current party politics, political interest, political engagement and soforth. The concluding remarks contain not only a mix of these barriers existing,not exclusively, for young and adolescents but different ground for them as well.On the one hand, there exist barriers which exclude youth from the conventionalpolitical life, but on the other, the more individualised youth of today, prefer to agreater extent not to participate under the conventional circumstances that partypolitics has to offer.

Livscykelanalys av en gängtapp - Underlag och verktyg för att inkludera livscykelperspektivet i utvecklingsarbetet vid Dormer Tools AB

The aim of my thesis was to do a Life Cycle Assessment (LCA) of an average thread tap that is manufactured by Dormer Tools AB, and to create a practical model that the company can use in order to study other thread taps from an environmental perspective.The method of LCA is used to investigate the environmental effects of a product during its life cycle. This is a gate-to-grave analysis with focus on steel and thread tap manufacturing, coating procedure, use, waste management and transports. Three common coating types were compared separately. Steel manufacturing answers for the highest energy and raw material consumption under the life cycle of the thread tap. Its emissions contribute to global warming, acidification and eutrophication above others.

Att uppleva rum - ett utforskande projekt om rumslig gestaltning

This project in an in depth exploration about the basics of creating space in the form of an experimental investigation using my own perceptions as reference. Within a method, especially outlined for the project using descriptive words of opposites, my interpretation of the words has been formed into models of rooms. Four workshops with restrictions and rules acted as a platform for the striving towards the aim of a wider understanding of how space can be experienced. Through analysis I have formulated the different parameters influencing space itself and my perceptions of it. During the project a language for visualizing the interpretations of a room has been further evolved.

Patienters upplevelser av att leva med stroke - en litteraturstudie

Background: Living with stroke not only means coping with physical limitations, but a stroke also leads to other losses, which in various ways may change an individual?s life. A nurse can play a significant role in regards to consequences in the ordinary day of life for patients with stroke. Aim: The aim of this literature study was to describe patients? experiences living with stroke.

Villkorslös Solidaritet? Om intresseheterogenitet inom Europafacken

This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.

Den Digitala Identiteten : En kvalitativ studie om identitetskonstruktion på internet

The purpose of this paper is to increase knowledge and understanding of how an identity is constructed on the internet and if it is different from the everyday identity. To analyze this, I have studied the theories of how identity is constructed in everyday life and then applied this on the empirical data that I have collected. In this study, I have chosen to pursue a qualitative approach using semi-structured interviews to gather the empirical data. In the study, six informants participated and all of them has an active social life both on and off the internet. The results that I have found in this study shows that an identity online is constructed in a similar way as it does in real life, however, some limitations that exist in everyday life do not exist online.

Hedging Core and Non-Core Risks: Evidence from Forestry and Paper Industry

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

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