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979 Uppsatser om The ten percent rule - Sida 23 av 66

Analys av Husqvarna AB:s lastbilstransporter till Italien

The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.

Sierra Leone och Botswana : Hur kan ett land nå demokrati och ekonomisk tillväxt?

AbstractSierra Leone is a very poor country in Africa. Botswana is another country, that has a similar history and the same deposit; diamonds. Botswana has reached economic growth and democracy and Sierra Leone has not.The purpose with this study is to explain why Botswana is more democratic and has reached a better result economic than Sierra Leone.The questions in this study are:What explains the democratic and the economic results in Sierra Leone and Botswana?* Dahl?s institutions that furthers a polyarchy?* Gunnarsson?s and Rojas? institutional explanations?* Diamond?s and Morlino?s ?rule of law??* Other explanations or a combination of the above-mentioned explanations?The method that has been used in this study is a comparative case study with a qualitative contents analysis. The result is that it?s hard to say that one explanation is the right one.

Kvittningsrätten inom fållan : En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen

Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades.Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget.

Psykologiska mekanismer och miljöperspektivet : sambandet mellan attityder och beteendeintentioner inför samhällets miljöpåverkan

Syftet med studien var att pröva vilka psykologiska mekanismer som påverkar sambandet mellan attityder och beteendeintentioner inför miljöpåverkan hos individer i konsumtionssamhället. Hypotesen var att det finns ett miljömedvetande hos människan, men att det är en skillnad mellan attityd och beteendeintention. Även emotioner inför miljöpåverkan hos deltagarna undersöktes, för att fördjupa studien. Undersökningen har gjorts kvantitativt via en webbaserad enkät, genom utskick via Facebook till vuxna individer i Sverige mellan 18-65 år (N=49). Svarsprocenten var 46 procent.

Ayatollah Khomeini : I ljuset av imam Alis esoteriska läror om rättvisa och politisk makt, i Nahjul Balagha

The gathered texts and letters from Ali Ibn Abi Talib, found in the book Nahjul Balagha,constitute one of the most important writings of Shiite Islam, next the hadits and the Quran.Imam Ali´s ethics and moral approach in Nahjul Balagha, is considered by imam Ali, to beseen as a guideline for both individual purposes as for any kind of governance. The esotericteachings, about truth and justice in Nahjul Balagha, should therefore probably have been of agreat concern to Ayatollah Khomeini and the Islamic revolution.This essay will from an deductive approach, on a relatively contemporary historic event, try toanalyze Ayatollah Ruhollah Khomeini´s interpreting on imam Ali´s texts and preaching inNahjul Balagha. The Islamic revolution, as the Islamic Republic of Iran, led by AyatollahKhomeini, was confirmed as both brutal and violent. My ambition in this essay, will there forconcern a possible interpreting on justice and political rule, from Ayatollah Khomeini and theIslamic Republic of Iran, on imam Ali´s teachings in Nahjul Balagha..

Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Mellan hopp och förtvivlan En rättslig studie om socialnämndens utredningsförfarande i ärende om ensamkommande barn

The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.

Drivförstärkare : Bredbandig drivförstärkare med hög verkningsgrad

This report present the design and manufacturing of a wide-band driver amplifier placed in radar module for airborne applications. The major goals for the amplifier were a high efficiency and to deliver a predefined output power. To reach the second goal an additional preamplifier had to be constructed. The amplifiers were constructed in three steps: Design and Layout in the software Microwave Office, Mounting components and Verification. The driver amplifier was decided to be a push pull configuration consisting of two parallel transistors biased in class AB.

Bilden av Machiavelli ? och motbilden. : En analys av Fursten och Republiken

This essay examines wether the prevailing opinion of Machiavelli as a prominent figure in political realism is correct or if the author is misinterpreted and can be said to represent something more. Thus, the puropse of this essay is to revise the description of Machiavelli given in widely used Swedish textbooks. This is done on the basis of a thesis saying that Machiavelli, judged not by his renowned book ?The Prince? (Fursten), but in the light of his extensive work ?Discourses? (Republiken), does not advocate a sovereign power but rather promote a pluralistic society. The method used in this essay is a qualitative textanalysis, which is done on the two books in purpose to examine three central themes in Machiavelli?s writing; the morality, the view on humanity and the state and citizen.

Risk Management for commodity consumers -A study of the Airline industry-

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Nyemission. Var det värt det? : En studie om nyemissioners effekter på idrottsaktiebolag

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

RENOVERING AV MILJONPROGRAMMET TILL PASSIVHUS : Implementering av tysk prefabteknik

Construction accounts for about 35 percent of the total Swedish energy consumption and most of the energy is used by the large housing stock from the so-called ?Million program?. In the national action plan the government has put forward in energy efficiency. It is mentioned that existing buildings account for more than 90 percent of what is expected to be the housing stock within the coming 50 years. In order to meet environmental objectives its required that the existing stock be reviewed for energy efficiency. The goverment is now initiating a national framework with a budget of SEK 300 million Swedish crowns per year for five years, starting in 2010 to achieve the goal on energy efficient buildings. Energy efficiency of buildings in both new construction and above all within the existing stock are addressed.

Turkiet och Bosnien & Hercegovina : Stor och liten siktar mot stjärnorna

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.

"Sam-vett" som naturens vett. En idéhistorisk undersökning av Sara Lidmans Jernbanesvit

The object of investigation in this essay is the epic novel sequence Jernbanan written by Sara Lidman. More specifically the investigation takes on the idea of a ?sam-vett? as it is formulated in Jernbanan. The ?sam-vett? is an idea about the undivided unity of man, nature and animal, and with a kind of primitive trait.

Psykologiska mekanismer och miljöperspektivet - sambandet mellan attityder och beteendeintentioner inför samhällets miljöpåverkan

Syftet med studien var att pröva vilka psykologiska mekanismer som påverkar sambandet mellan attityder och beteendeintentioner inför miljöpåverkan hos individer i konsumtionssamhället. Hypotesen var att det finns ett miljömedvetande hos människan, men att det är en skillnad mellan attityd och beteendeintention. Även emotioner inför miljöpåverkan hos deltagarna undersöktes, för att fördjupa studien. Undersökningen har gjorts kvantitativt via en webbaserad enkät, genom utskick via Facebook till vuxna individer i Sverige mellan 18-65 år (N=49). Svarsprocenten var 46 procent. Huvudresultatet visar att det finns en oro hos individer inför miljön och framtiden och 94 procent av deltagarna anser att miljöfrågor är viktiga.

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